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Limitations of professional liability in relation to the professions of auditor, tax adviser and accountant with regard to the duty of confidentiality
Belšánová, Ivana ; Molín, Jan (advisor) ; Králíček, Vladimír (referee)
The thesis "Limitations of professional liability in relation to the professions of auditor, tax adviser and accountant with regard to the duty of confidentiality" focuses on a more detailed elaboration of the selected specific segment of professional liability of the given professions, on the legal and ethical obligations in the field of confidentiality and the possibility of its breaking. The introductory part of the thesis deals with confidentiality in terms of historical development and its importance in the present. Further, it outlines the area of moral and ethical responsibility, legal liability in general, and confidentiality as a specific duty. The concept of confidentiality of the professions of auditors, tax advisers and accountants represents the core of the presented work. The duty of confidentiality of the profession of auditors is significantly influenced by the public interest in the presented information in the form of opinion on the financial statements of the audited entities, and thus the possibilities of the legally supported breaking of this obligation are the most extensive, as evidenced by the amendment to the Act on Auditors, effective from 1 October 2016. The duty of confidentiality of the tax adviser has until recently been strictly defined on a legal basis. The change was brought by the Supreme Court's case law in November 2015, which by comparing the principally equivalent conditions for the exercise of legal liability in the area of confidentiality of the tax adviser and attorney, also deduces the similarities of competencies of both professions in cases of breaking the confidentiality. The accounting profession is not regulated by law, and therefore the confidentiality obligation is also not legally enforceable. However, professional certified accountants are required to comply with the Code of Conduct issued by the Professional Chamber. The final part of the thesis focuses on comparing the duty of confidentiality of the selected professions of auditors, tax advisers and professional accountants with the attorney-at-law profession.
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Comparison of AICPA and IFAC Codes of Ethics
Holobradová, Lucie ; Králíček, Vladimír (advisor) ; Molín, Jan (referee)
The thesis deals with an ethical behavior of professional accountants and their respective codes of ethics. The first part focuses on ethics in a broader sense, influences that could explain unethical behavior, and the core philosophies of ethics. The Importance of the Codes of Ethics is the introduction to presenting several important regulatory bodies for professional accountants - the authors of the codes of ethics. The next part of the thesis analyzes two of the most important codes - the Code of Ethics for Professional Accountants by International Federation of Accountants and the Code of Professional Conduct by American Institute of Certified Public Accountants. The goal of this thesis is their comparison, while highlighting some of the differences.
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Ethics in the accounting and auditing profession
Chrášťanský, Marek ; Zelenka, Vladimír (advisor) ; Zelenková, Marie (referee)
This thesis selects a topic of ethics and morality, namely of their meaning, individual features and also their usage in the world of finance among professional accountants and auditors. It is focused mainly on present state however a historical background is also included. The objective of this thesis is to introduce both selected professions so the reader will be able to self-assess sufficiency and deficiencies of ethical standards and customs of modern ethics. The thesis also compares ethical regulations of these professions through its description. Considerable attention is also devoted to simple analysis of ethical behavior, its quality and support in the most globally integrated professional services organizations.
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Accounting ethics in the Czech accounting legislation
HOUŠKOVÁ, Lucie
Table of contents of this thesis is appraisal the importance of fundamental principles and the importance of accounting ethics in accounting profession. It includes legislative ethics accounting treatment in the Czech Republic, the ethics in the individual professions and activities that are incompatible with accounting ethics. Result of this thesis is to evaluate the importance of accounting ethics and make some recommendations.
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Ethics of Auditors, Tax Advisers and Accountants
Jakoubková, Veronika ; Králíček, Vladimír (advisor) ; Roubíčková, Jaroslava (referee)
The thesis deals with the ethics of auditors, tax advisers and accountants. It focuses on the basic characteristics of these professions and especially their codes of ethics - Code of Ethics for Professional Accountants, Code of Ethics of the Chamber of Tax Advisers of the Czech Republic and the Code of Ethics of the Chamber of Ceritified Accountants. It also includes a comparison of these ethical codes. Finally, the results of the survey on the topic "Ethics and ethical codes of selected professions" are analyzed.
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Ethics in Accounting
Ketnerová, Gabriela ; Kozlová, Taťána (advisor) ; Tomanová, Iva (referee)
The aim of the thesis will focus on ethics for professional accountants, who are not only accountants, but also tax consultants and auditors. Confidence in the profession greatly weakened by major accounting scandals in the U.S. and in Europe at the turn of the millennium. I will focus on ethics from the perspective of philosophy and from the perspective of management in the introduction of the theoretical part. The theory of sustainable development and corporate social responsibility relates also with business ethics. In response to accounting scandals in the U.S. the new law was agredd and this documnet established new requirements for companies trading on the American Stock Exchange and drew an attention to code of ethics for professional accountants. I will describe the different types of accounting fraud in the practical part, said publicated examples.
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