Professional goals Essay Example for Free

Professional goals Essay Career or profession is a term used to refer to a person’s course or advancement in life. Career involves remunerative work as well as formal education. It also involves consecutive circumstances that make up an individual’s work life and involve commitment to a field of knowledge and skills like human resource management. Some of the career activities that an individual may engage in include; sporting career, musical career, teaching, wrestling career, doctor, nurse, engineering, editor, business manager, accounting, journalist, lawyer e. . c. This essay however involves a discussion on accounting career. Most jobs in accounting career require at least degree in bachelor of accounting or a bachelor’s degree in any other interrelated field. In federal government, beginners in accounting and auditing places necessitate at least four years of college education including twenty four semester hours in accounting and auditing or a corresponding arrangement of education and knowledge (Angus 387). There is however an added advantage for people seeking jobs in accounting career and have acquired a masters degree in accounting or degree of masters in business administration with awareness in accounting, professional recognition through certification or licensure, propensity in accounting and auditing computer software and specialized expertise in accounting. The reason for selecting accounting as my career is that the jobs found in the accounting career are enjoyable, interesting and entertaining to perform. The work may be much and tiring but does not involve boredom as it involves doing interesting activities such as calculating financial statements. It is enjoyable doing accounting activities being my dream career. The pace of work of an accountant depends on the position and responsibilities one has to perform. Generally the work standard for several accountants and auditors is forty hours per week, nevertheless an accountant or an auditor may work for more hours especially if he or she is self employed or if there are many clients. In this situation the pace of work must be very fast. Persons who work within the accounting career have a very good starting salary. For example in most cases the top ten percent of accountants and auditors do earn from 76000 US dollars and above, the middle half of the occupation earn between 29000 and 49000 US dollars while those who are at the bottom earns between 15000 and 23000 US dollars. The directors in the accounting career on the other hand earn between 56000 and 91000 US dollars. There is however a slight difference in the salary ranges between the accountants in urban areas and those in rural areas. Generally the salary for people in the accounting career ranges from 15000 to 91000 US dollars depending on the nature of your work (Eisenbeis Robert 879). The most identifiable challenge faced in this profession is that the accounting career now requires the accountants to perform more technical tasks including implementing, controlling and auditing computer systems and networks as well as developing a business’s technology plans. In addition, accountants take the role of personal advisors i. e. besides giving customers accounting and tax help, they also assist them come up with their personal budgets, handle their assets and investments, plan for retirement and identify and reduce the clients disclosure to risks. Another problem experienced in this profession is that it at times involves a lot of work that at times an accountant is forced to transfer some work to do at home. This however may easily dealt with since it involved only time adjustment and some program change. Accountants usually carry on many activities other than just preparing financial statements and recording business transactions. The additional responsibilities for an accountant include calculating computing costs, calculating efficiency gains for new technologies, participating in the setup for achievements and unions and developing it systems to trail financial performance, tax policy and employee benefit management. As a management accountant working in a big company my responsibilities included having a say in decisions concerning capital budgeting and business analysis. The major activities that I had to engage in included analyzing costs and contracts, participating in efforts to reduce expenses, contributing to major business decisions and working together with marketing and financial managers to establish new businesses (Luck Christopher 78). In management accounting there are several decisions to be made that are major to the business operations. The most difficult decisions to make in this case were those relating to capital budgeting. The management accountant finds it difficult to make decisions on purchases, payments and the amount of capital to be allocated for any expenditure that has to be made. When first considering the accounting career, I thought it was just about gaining a qualification and becoming an accountant. It is true however that one can acquire a degree in accounting and become a general accountant, but this remains only one of the alternatives that an individual may follow in his or her pursuit of accounting career. Other than pursuing a degree in bachelor of accounting, there are several other specialist areas one may pursue. Some of the specialist areas are information systems, computer operations, taxation, and management policy. My strength in this career is that I got a full qualification from my bachelor’s degree in accounting with an added advantage of having professional recognition through certification and licensure, proficiency in accounting and auditing computer software and a specialized expertise in accounting. In addition I had the work experience which I had acquired during summers when I was pursuing my degree. My weakness in this career is that accountants are now required to take the role of personal advisors to clients which I am not very comfortable with. Conclusion Accounting is indeed a very fulfilling and accomplishing career. It is a career that anybody interested in achieving may enjoy undertaking. Even though, the entry in the accounting career requires high academic qualification, it is also well paying which and therefore gives enough satisfaction.

Model Of Nursing And Orems Self Care Model Nursing Essay

Model Of Nursing And Orems Self Care Model Nursing Essay Salvage (2006) reports the RLT model is based on what is considered as twelve activities of living. The model determines that physical/biological, psychological, sociocultural, environmental and politicoeconomical factors all influence the way in which an individual performs these activities of living (Salvage, 2006). Healy and Timmins (2003) further add that activities of living are one of five main components that are all interconnected. Progression along the lifespan, the dependence/independence continuum, factors influencing the activities of living and the individuality in living completing the final four components. They state the model is one that focuses on the patient as an individual engaged in living throughout a lifespan and moving from dependence to independence according to age, circumstances and environment (Healy Timmins, 2003, p. 792). Healy and Timmins (2003) identify the model is used to identify a patients abilities in each of the twelve activities of living and use this data as a guide to develop an individualised care plan. Meleis (2012) defines Orems framework as one that identifies patients needs and the resulting nursing intervention necessary to enhance self-care. Johnson and Webber (2010) explain Orems Model has three interrelated concepts theory of self-care, theory of self-care deficit and theory of nursing systems. According to Orem, people require assistance when their ability to meet their own self-care needs becomes compromised (Horan, 2004). Orem identifies three categories of self-care common to all people, believing when an individual is unable to meet these needs a self-care deficit occurs (Berman et al, 2012; Fitzpatrick Whall, 2005). Orems model assesses a patients self-care ability to determine the deficit in meeting their own care. Once the deficit is established, one of five methods can be implemented to meet the patients self-care needs. Depending on the patients abilities to perform their own self-care, one of three nursing systems is utilized to meet the needs of the patient (Be rman et al, 2012). Nurses have a responsibility to consider legal and ethical issues that need to be employed when performing health assessments. Legal issues, according to Berman et al (2012) include consent, confidentiality, duty of care and negligence whilst ethical issues include non-maleficence, beneficence, respect for autonomy and justice. Otherwise known as the four principles of bioethics (Atkins, Britton de Lacey, 2011, p. 88). The Australian Nursing and Midwifery Council [ANMC] have developed codes and guidelines that are a minimum standard of practice that a nurse is expected to maintain. When performing health assessments nurses must perform within their scope of practice which is based on education, knowledge, competency, extent of experience and lawful authority (ANMC, 2008). Atkins, Britton and de Lacey (2011) identify the position of power a nurse holds over a patient because of their inability to meet certain self-care needs and their reliance on the assistance of a nurse. They describe the relationship that exists between nurse and patient as a fiduciary relationship (Atkins, Britton de Lacey, 2011, p. 82). Central to this relationship is cooperation with the patient, with him/her an active member of the decision making process (Atkins, Britton de Lacey, 2011). It is recognised that the nurse has technical knowledge and expert advice however lacks sufficient knowledge and authority over a patients life. Therefore the nurse lacks the expertise to make significant decisions without the patients consent. A patient must consent to any health assessment being performed, however, the nurse first must provide sufficient and relevant information about the assessment being undertaken. Any framework implemented in the nursing environment will always come with strengths and limitations. Whilst not practising the Self-Care Model as Orem packaged it, Johnson and Webber (2010) state nurses have embraced the logic of self-care as therapeutic. This has resulted in them focusing their care focused towards helping patients meet their self-care needs rather than performing these for them. This promotes patient independence and maximizes nursing resource. Nurses have integrated principles of the model into diverse practice settings including different cultures and the world. Horan (2004) presented the use of Orems model in the field of intellectual disability and initially believed the model was too complex for successful application in this arena. His view changed when he saw the benefit the model provided to cater for individuals, with total care for one patient or just education and support for another. Meleis (2012) highlights the versality of the model with its use in preoperative and postoperative care, psychiatric, palliative and HIV patient care, ranging from geriatric patients to adolescents and children. Fitzpatrick and Whall (2005) identify the model is relevant, noting its implementation in many health care institutions. Ths suggesting the model is flexible and adaptable to form an individual care plan that will meet an array of patient needs. Orems model provides a framework for intervention and in her own words states self-care deficit theory of nursing will fit into any nursing situation because it is a general theory, that is, an explanat ion of what is common to all nursing situations, not just an explanation of an individual situation (Meleis, 2012, p. 208). Irrespective of these strengths, Johnson and Webber (2010) believe Orems model is detailed and burdened with complicated language. Meleis (2012) supports their idea, suggesting the model is ambiguous, lacks clarity and can result in misinterpretation. Fitzpatrick and Whall (2005) state the theory can be viewed as culturally biased due to the fact it relies on principles such as autonomy, self-determinism and self-reliance. Principles that are not adopted in all cultures. Orems model addresses how nursing actions function to enhance health therefore being a valuable tool in the lives of those whose ability to self-care is thwarted. However, Fitzpatrick and Whall (2005) argue it may not make the same impact in health prevention care and promoting health. They claim its focus on self-care deficits resulting from health problems excludes a health promotion focus. Meleis (2012) supports this claim concluding that as nursing shifts to more community focus, the model will need to be supplemented with focus on health prevention and promotion care. Johnson and Webber (2010) identify that nursing would benefit from principles from a range of frameworks to enhance holistic assessment rather than limiting its practice to the boundaries of one single framework. This essay has discussed RLT Model of Nursing and Orems Self-Care Model as health care frameworks that can be used when collecting heath assessment data. It outlined legal and ethical issues underpinning the nurse-patient relationship and how these must direct any interaction with the patient when conducting health assessment. Finally, it brought attention to the strengths and weaknesses when using Orems Self-Care Model, evidence showing whilst there are limitations to the model, there are attributes that make it valuable. Whilst the clarity of the model seemed questionable due to language used, the ability the model has to cater for patients with varying capacities proved it flexible and adaptable, encouraging and promoting patient independence.

Emotion to the Screen with Composition and Shot Variation In A Raisin i

Translating Emotion to the Screen with Composition and Shot Variation In A Raisin in the Sun Filmmaking and cinematography are art forms completely open to interpretation in a myriad ways: frame composition, lighting, casting, camera angles, shot length, etc. The truly talented filmmaker employs every tool available to make a film communicate to the viewer on different levels, including social and emotional. When a filmmaker chooses to undertake an adaptation of a literary classic, the choices become somewhat more limited. In order to be true to the integrity of the piece of literature, the artistic team making the adaptation must be careful to communicate what is believed was intended by the writer. When the literature being adapted is a play originally intended for the stage, the task is perhaps simplified. Playwrights, unlike novelists, include some stage direction and other instructions regarding the visual aspect of the story. In this sense, the filmmaker has a strong basis for adapting a play to the big screen. Despite the provision of stage directions, however, a play is not simple to adapt to a cinematic form. Plays rely heavily on dialogue to communicate emotion to the reader whereas film allows for close visual representation. Filmmakers can explore creativity in adaptation in many ways unavailable and impractical in the theater. In order to maximize the emotional impact of a dramatic work, the filmmaking team can make use of several simple yet effective tools, such as the composition of frames and the variations of the camera shot. In the 1961 film adaptation of Lorraine Hansberry's groundbreaking play A Raisin in the Sun, directed by Daniel Petrie, the filmmakers use these techniques in creative ways to communica... ...stival) starring one of America's most acclaimed actors, Sidney Poitier. Despite the necessity of the brilliant and groundbreaking writing of Hansberry, credit must be given to the filmmakers for translating the stirring emotion of the play into something visually moving. A theater production lacks the creative license for close-up shots of actors' faces, and the composition of the stage comes off as contrived and stilted at times. Although carefully planned and choreographed, the frame composition of the film is a subtle and creative exploration of the emotional message of this play. Works Cited A Raisin in the Sun. By Lorraine Hansberry. Dir. Lloyd Richards. Perf. Sidney Poitier. Ethel Barrymore Theatre, New York. 11 Mar. 1959. A Raisin in the Sun. Dir. Daniel Petrie. Perf. Sidney Poitier, Claudia McNeil, Ruby Dee and John Fiedler. Columbia Pictures, 1961. Emotion to the Screen with Composition and Shot Variation In A Raisin i Translating Emotion to the Screen with Composition and Shot Variation In A Raisin in the Sun Filmmaking and cinematography are art forms completely open to interpretation in a myriad ways: frame composition, lighting, casting, camera angles, shot length, etc. The truly talented filmmaker employs every tool available to make a film communicate to the viewer on different levels, including social and emotional. When a filmmaker chooses to undertake an adaptation of a literary classic, the choices become somewhat more limited. In order to be true to the integrity of the piece of literature, the artistic team making the adaptation must be careful to communicate what is believed was intended by the writer. When the literature being adapted is a play originally intended for the stage, the task is perhaps simplified. Playwrights, unlike novelists, include some stage direction and other instructions regarding the visual aspect of the story. In this sense, the filmmaker has a strong basis for adapting a play to the big screen. Despite the provision of stage directions, however, a play is not simple to adapt to a cinematic form. Plays rely heavily on dialogue to communicate emotion to the reader whereas film allows for close visual representation. Filmmakers can explore creativity in adaptation in many ways unavailable and impractical in the theater. In order to maximize the emotional impact of a dramatic work, the filmmaking team can make use of several simple yet effective tools, such as the composition of frames and the variations of the camera shot. In the 1961 film adaptation of Lorraine Hansberry's groundbreaking play A Raisin in the Sun, directed by Daniel Petrie, the filmmakers use these techniques in creative ways to communica... ...stival) starring one of America's most acclaimed actors, Sidney Poitier. Despite the necessity of the brilliant and groundbreaking writing of Hansberry, credit must be given to the filmmakers for translating the stirring emotion of the play into something visually moving. A theater production lacks the creative license for close-up shots of actors' faces, and the composition of the stage comes off as contrived and stilted at times. Although carefully planned and choreographed, the frame composition of the film is a subtle and creative exploration of the emotional message of this play. Works Cited A Raisin in the Sun. By Lorraine Hansberry. Dir. Lloyd Richards. Perf. Sidney Poitier. Ethel Barrymore Theatre, New York. 11 Mar. 1959. A Raisin in the Sun. Dir. Daniel Petrie. Perf. Sidney Poitier, Claudia McNeil, Ruby Dee and John Fiedler. Columbia Pictures, 1961.

The Second Amendment - The Right To Bear Arms Essay -- Constituton Bil

The Second Amendment and the Right to Bear Arms The Second Amendment to the Constitution gave United States citizens the right to bear arms. Although, the Second Amendment stated: â€Å"A well regulated Militia, being necessary to the security of a free State, the right of the people to keep and bear Arms. However, the framers could not foresee the type of violence we have in our cities today. Innocent citizens have and are being brutally killed due to this amendment. Stricter gun control laws must be enacted to receive these types of weapons. Background checks for gun buyers were implemented a year and a half ago, more than 4,600 people who were supposed to be prevented from buying guns bought them anyway because their background checks were not completed in time, according to ABC news. The NICS (National Instant Criminal Background Check System) is supposed to inspect the criminal, citizenship, and mental background of all gun buyers (Yahoo News). However, if authorities cannot finish the checks in three days, the buyer gets the gun by default—even if he/she is a convicted felon or illegal alien (Yahoo News). On April 20, 1999, Columbine School was terrorized by gunfire. Twelve students and one teacher was brutally slain by two seniors of the high school. According to the APB News, hundreds of people were intended to die. After the two students gunned down their classmates and teacher, they shot and killed themselves. At this time, the guns used in the shooting 2 are said to have been purchased from unlicensed dealers at gun shows, according to Yahoo News. For this reason and many others, stricter gun laws should be enacted to be able to purchase these types of weapons. In Asheville N.C., two... ...as Review-Journal. Due to the increasing amount of deaths that are caused by firearms, Congress should enact stricter gun control laws. However, they are not and more people are continuing to die on a daily basis due to that matter. Congress is continuously discussing ways of preventing convicted felons, mental patients, and illegal aliens from purchasing firearms, but do not fulfill the voters’ wishes of doing so. I feel that this is the government’s way to prevent the United States from becoming overpopulated, because they are not doing anything to stop this problem. On the other hand, if most of the United States population is killed by gunfire, then where is the tax money going to be derived from? In my opinion, there should be a way to eliminate the section of the Second Amendment that gave the citizens of the United States the right to bear arms.

Distance Learning Essay -- Education Technology Technological Papers

Distance Learning Distance learning (education) has become an integral part of the education process over the past few decades and is growing in popularity as technology advances.(Willis 1992) describes distance education (as) "the organizational framework andprocess of providing instruction at a distance. Distance education takes place when ateacher and student(s) are physically separated, and technology†¦(is) used to bridge theinstruction gap." (Coutts 1996). Furthermore, "distance learning activities are designedto fit the specific context for learning, the nature of the subject matter; intended learningoutcomes, needs and goals of the learner, the learner's environment and the instructional echnologies and methods." (American Council of Education 1996). According to Moore and Thompson (1990), there are essential elements needed for effective distance learning to take place: *Be prompt in coming online and insist students do the same. *Use a natural style of delivery; speak slowly and enunciate clearly. *Maintain spontaneity, avoid reading from a script. *Use visuals effectively. *Use frequent changes of pace to maintain interest. *Frequently draw participants into discussions. *Always refer to participants by name. *Give short concluding summaries of the concepts presented. *Provide structure by effectively using authority. *Control verbal traffic. *Provide socio-emotional support by integrating late group members and encouraging humor. *Establish a democratic atmosphere by sharing authority and asking for participation. *Create a sense of shared space and history. *Model appropriate behavior. *Seek and clarify a common definition of terms. *Set an appropriate pace (Mo... ...ournal of Distance Education . Moore, Michael G. & Thompson, Melody M. (1990) The Effects of Distance Learning. A Summary of Literature. (Research Monograph, Number 2). Southern Ohio Telecommunications Consortium. Moore, Michael G. (1989, June). Distance Education: A Learning System. Lifelong Learning. pg. 8--11. "Distance Education: A Learning System." Simonson, M. (1997). Distance Education: Does Anyone Really Want to Learn At A Distance. Contemporary Education, 68. Page 104--107. Willis, B. (1998, Jan-Feb). Effective Distance Education Planning: Lessons Learned. Educational Technology. Willis, B. (1994). Distance Education: Strategies and Tools. New Jersey:Educational Technology Publications. Willis B. (1992). Effective Distance Education: A Primer for Faculty and Administrators. Monograph Series in Distance Education. 2

The Transformation of Psychology

The Transformation of Pyschology From the 1920s to today, psychology has surely developed. Technological advancements as well as new ideas and ways of thinking about the subject helped to reform what psychology is today. Rather than completely changing, psychology has actually built up more and more through the decades. New branches were added to the field as those who studied it made new breakthroughs. Over the years many scientists and psychologists have contributed to the transformation of psychology. Up until the 1920’s, psychology was defined as the science of mental life.It wasn’t until then that the idea of behaviorism became more prominent in psychology. During the time period between the 1920’s and the 1960’s, American psychologists led by John Watson redefined the meaning of psychology into a science of mental life and observable behavior. Not only did Watson redefine psychology, he also started the psychological school of behaviorism. It was als o around this time that Watson and his partner Rosalie Rayner conducted their conditioning experiment. The idea of classical conditioning came into play when behaviorism became a major branch of psychology.Between the 1950’s and 1970s, the mental perspective of psychology came back, producing another new branch. This new branch was called cognitive psychology. Cognitive psychology focused mainly on mental processes such as thinking, problem solving, memory, decision making, and language. The term â€Å"cognitive psychology† was first used in 1967 by the American psychologist named Ulric Neisser. To go along with cognitive psychology is the topic of cognitive development. This theory was concerned with the development of a person’s thought process.Jean Piaget published The Moral Judgment of Children which began his popularity as a theorist in cognitive development. As a reaction to behaviorism and psychoanalysis (a type developed by Freud, before the 1920s) , ano ther new type of psychology called humanism arose. Humanistic psychology stressed the importance of self-actualization and growth, and focused mainly on one’s potential. This new view on psychology was created by Abraham Maslow in the 1950s. He published Toward a Psychology of Being, in which he described humanistic psychology as â€Å"the third force† in psychology (behind behavioral and psychoanalysis).After the emergence of these new branches, psychology started to become more technologically advanced. Scientists and psychologists became interested in exploring the brain without removing it from subjects. They started to develop new technology. An example of this was in 1981, when a team developed the PET scan, which enabled doctors to view a computer generated image of the brain and when it is most active during certain mental activities. Today, technology continues to improve, which help psychologists discover more. Through the decades, psychology has undergone so me great changes.As new ideas came into play, new ways of thinking molded and shaped psychology into what it is today. Not only did psychology become a science of behavioral and mental life, but it also gained new branches that go even deeper. Psychology will most likely continue to grow and develop over the years. As technology advances, scientists and psychologists will discover even more and psychology will continue to expand as it did from the 1920’s until now.

Accounting Regulations Essay

Accountant Responsibilities By: Jennifer Koppelman March 11, 2014 Accountant Responsibility Accountants have responsibilities to many different groups such as their clients, the government and third parties. It is important that accountants act in a particular manner and have high ethical standards, integrity and professionalism. Accountant’s job responsibility is to validate financial statements and perform the duties in accordance with all the principles, standards and laws. Even though an accountant is hired by a company, they have a responsibility to many more people than just the company. Some of the people that accountants are responsible to, would be the company’s management, investors, creditors, outside regulatory bodies, and the integrity of the financial markets. Accountants need to be consistent and constantly be carefully exercising due diligence and pay close consideration of the materiality of content (Accountant Responsibility). Accountants have a code of professional conduct that they should adhere to. This states that accountants should maintain objectivity and be free of conflicts of interest in the discharging professional responsibilities. An accountant in public practice should be independent in fact and appearance when providing audit and other attestation services. Situations where accountants will need to show objectivity would be when they are felt compelled to deliver bad news to a client or employer based on an analysis that they had performed (Colson, 2004). There are two different types of auditors; internal auditors and external auditors which have different responsibilities. Internal auditors have the main responsibility to develop statements that present the financial situation of a company in a fair way, meaning that as much disclosure as necessary to give a reasonable picture of the financial situation to any user having a claim to the knowledge. External auditor’s responsibility is to affirm that this has happened by issuing an opinion as to whether the financial statement fairly presents the financial position of that corporation (Duska, 2005). Accountant Responsibility to Clients Accountants have a professional responsibility to clients to keep their information confidential. The rule states that a member in the public practice shall not disclose any confidential client information without the specific consent of the client. This also extends to other accountants not directly involved with the client who obtain information through practice reviews or sanctioned disciplinary hearings to maintain confidentially. There are certain exceptions that facilitate compliance with other professional and legal obligations. Maintaining confidentiality is not only a professional obligation but also a legal obligation. General knowledge and expertise obtained through a client engagement is not considered to be confidential information (Cashell). Accountants have ethical responsibility to protect their clients, produce financial statements and tax returns that are to the best of their ability after performing proper due diligence. If there was an event that an audit would occur for a government agency they should represent their clients with professionalism. Accountants should always maintain the highest ethical standards. Accountants perform essential and critical roles in society. Accountants have responsibilities to all of those who use their professional services. The American Institution of CPA’s has an official rule, Rule 301 states a member in the public practice shall not disclose any confidential information without the specific consent of the client. Accountant’s number one responsibility is to its clients, it is important that accountants do not disclose client information to anyone without the client’s permission first. There are consequences to the accountant if they do not keep client information confidential. It can also have a negative effect on the clients business, which will negatively affect the accountant also (ET Section 301 – Client Confidential Information). CPA Responsibility to Clients Case Even when an accountant has the intention to warn others of pending financial harm the courts have held that accountants must not give any client information, client information should always remain confidential. In a case Wagenheim v. Alexander Grant & Co the court ruled that Alexander Grant improperly divulged confidential information about their client, Consolidata Data Services, to other clients. Consolidata Data Services, an audit client of Alexander Grant performed payroll services for several of Alexander Grant’s other clients. Alexander Grant discovered that Consolidata Data Services was having financial difficulty; Alexander Grant warned their other clients to stop doing business with Consolidata Data Services. Alexander Grant argued that the other clients would suffer financial damage without warning them. The ruling was against Alexander Grant, the court said that there was no proof that Consolidata Data Services was in a financial hardship that they could not recover from. Which Alexander Grant had no legal right to inform third parties of the financial burden that Consolidata Data Services was in (Cashell, 1995). It is important that accountants keep client information confidential at all times. The accountant might not know the whole picture of a business and a company can state that they could have recovered from the financial burden but because the accountant may have told other clients that could ruin the reputation of the client and affect the business. It is always safer not to say anything in regards to the financial situations when you have an obligation to your client. Accountant Responsibility to Third Parties Accountants do not have as much liability to third parties as they do to clients. Accountants have a liability to third parties who are relying on the audit information, only if there is fraudulent conduct or proof of negligence would they be liable to the third party. When public accountants are done with an audit of their clients records and financials they put an opinion letter which sets forth, among other things, the scope of the audit and a professional opinion concerning the financial representations. Even though third parties may rely and act upon the auditor’s opinion, the auditor is contractually bond only to the client and usually owes nothing, no legal duty to third parties for negligence (Greene, 2003). Accountants need to be very careful when warning outsiders of a client’s fraud. Based on prior court cases, CPA’s generally do not have an obligation to inform outsiders of known fraud unless if they remain silent they are becoming culpable themselves. It is a risky situation if an accountant decides to â€Å"blow the whistle† (Cashell, 1995). Accountants are generally not responsible to third parties in contracts because there is no privity of contract. However, accountants can be held to be a common law duty of care towards third parties in certain circumstances, despite that there is no contractual duties. Circumstances that give rise to such duty have been considered in a substantial number of cases in recent years and three general tests have been developed. One of the tests would be if there is foreseeability damage, proximity between parties and considerations of justice and reasonableness. Another test would be testing the assumptions of reasonability. If the court would take an incremental approach in comparing the relationship in any given case to previously decided cases in which a duty of care had been recognized or rejected. An accountant can be liable to a third party if the accountant knew or should have known that they were relying on the audit, only for fraudulent conduct and proof of mere negligence is not sufficient. If the accountant knew that the audit report for the client was intended to supply the information to a third party who would rely on the information. If the third party would be relying on the information in a decision concerning transactions involving the client and the third party (Professional Liability of Accountants & Auditors). Duty to Disclose to Third Parties In some cases information should be disclosed to third parties but an accountant needs to be very careful and proceed accordingly. If it is detailed in their engagement letter, which is a written agreement to perform services in exchange for compensation then an accountant has a duty to disclose information. Once the letter is signed off on by an officer then the letter serves as a contract (Engagement Letter). In one case; Fund of Funds Ltd. v. Arthur Andersen & Co. the CPA had a duty to disclose. Arthur Andersen was the auditor for two clients, Fund of Funds and King Resources Corp. King Resources Corp developed natural resource properties and agreed to be the sole vendor of such properties to Fund of Funds at prices no higher than those charged to King Resource Corp industrial clients. Arthur Andersen learned the agreement was not being met but failed to inform Fund of Funds. The court did rule that Arthur Andersen should have disclosed this fact to Fund of Funds because they had knowledge of the overcharges, knew the terms of the agreement that was being violated and the language of their engagement letter produced a contractual obligation to reveal that information. Another case involving duty to disclose, this one a CPA was found that he did not have a duty to disclose information. The case Gold v DCL Inc. , Price Waterhouse & Co. informed DCL in December that they intended to qualify their audit report on DCL’s financial statements. DCL was in the business of leasing computers and Price Waterhouse believed that their ability to recover their computer equipment costs was impaired due to the impending release of a new line of more powerful computers by IBM. In February, DCL announced earnings without mentioning Price Waterhouse’s concern and on February 15 Price Waterhouse was replaced. The court ruled that there was no basis in principle or authority for extending an auditors duty to disclose beyond cases where the auditor is giving or has given some representation or certification and the silence and inaction of the defendants auditors did not make them culpable. The court’s reasoning that the CPA did not have to disclose was because the auditors had issued no public opinion, rendered no certification and in no way invited the public to rely on their financial judgment there was no special relationship that imposed a duty of disclosure (Cashell, 1995). Accountant Responsibility to the Government Different local, state and federal governments have different rules and regulations that accountants need to learn for the area and industry that they will be working in. This is important to find out and comply with the different regulations. This is part of an accountant’s responsibility to provide accounting services that are in compliance with the government regulations for your client’s particular industry. There may be different regulations for different industries so it is important to know which regulations are pertinent to your client. CPA for Responsibility to Government Case Some state laws might grant accountant client privileges, but these laws do not usually extend to a summons or subpoena related to a Federal Investigation by such agencies such as the IRS, or the SEC. In a case, Couch v. United States, the Supreme Court concluded that no Federal accountant client privilege exists and state created privileges do not apply to Federal cases. Before an accountant is responding to a Federal agency, the accountant should be sure that they are only responding to a valid and enforceable subpoena. In another case, Roberts v. Chaple, the Appellate Court ruled that the accountant violated Georgia’s statutory accountant client privilege because he provided information to the IRS without having been served a valid summons or subpoena. Some state privilege laws could also affect the ability to release information pursuant to a review of a CPA’s practice. Firms are responsible for meeting and keeping client confidentiality obligations whenever state statutes do not clearly provide a confidentiality exemption for a peer review of a firm’s practice. Whenever an accountant is not sure on if information should be released it would be best to consult a lawyer and obtain legal counsel to ensure that they are not breaking any laws or violating any confidentiality agreements or obligations(Cashell, 1995). Conclusion Accountants need to be ethical and practice with the highest professionalism and ethics. Accountants have many responsibilities not only to the client that they are servicing but to the government and to third parties. Responsibilities are higher to clients then third parties but it is important to know when and where your responsibility for each is. If an accountant is negligent or not responsible to the parties when they should have been there are consequences. An accountant’s main responsibility is to their client, it is important to keep client information confidential at all times. Not keeping client information confidential can have a negative effect and consequences on the accountant and the client. It is important that accountants do not disclose client information without the permission from the client first. All accountants need to have and maintain the highest ethics, professionalism and confidentiality.