Final answer:
The model of ethics standards for CPAs in the United States is derived from the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct, which requires CPAs to adhere to high ethical standards in their practice.
Step-by-step explanation:
The model of ethics standards for CPAs in the United States comes from the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct. This set of guidelines is designed to ensure that certified public accountants operate under the highest ethical standards.
For example, CPAs are expected to act with integrity, maintain objectivity in their professional endeavors, and exercise due care in their practice.
Similar to other professional codes, such as the one established by the American Sociological Association for fostering ethical research, the AICPA's code requires members to commit to these principles as a condition of membership and qualification.
Moreover, codes of ethics are not solely tied to business-related professions. Professional organizations across various fields issue codes of ethics for their members.
The IEEE-CS for computer science and engineering professionals, for example, asks its members to adhere to the Software Engineering Code of Ethics and Professional Practice, which mandates that software engineers only approve software that meets certain specifications and does not threaten the quality of human life or the environment.