To call this book a revision of John L. Carey\u27s Professional Ethics of Certified Public Accountants, published in 1956, is an understatement requiring some explanation. It is true that the current version, like its predecessor, has three main parts and eleven chapters. A glance at the table of contents will reveal that many of the same subjects are again being dealt with, and in substantially the same order. In short, the plan of the older book has been retaineda plan which emphasizes general ethical principles as guides to practitioners in determining the proper course to follow in specific circumstances. But the details of the earlier book have been altered drastically. This has been necessitated in part by the many changes that have been effected in the profession\u27s rules in the past decade. The Institute\u27s Code now has twenty-one rules compared to the sixteen it had in 1956. In addition, many of the older rules have been revised to meet the changing conditions of professional practice. In general, the state CPA societies and the state boards of accountancy have made corresponding changes in their codes, with the result that the various ethical rules under which CPAs practice are more nearly uniform now than ever before.https://egrove.olemiss.edu/aicpa_prof/1356/thumbnail.jp
