ethical climates in the accounting discipline

· Continuing education requirements for certified accountants - state specific licensures and rules

· Certified Managerial Accounting - standards

· CMA Code of Conduct

· IMA Code of Conduct

· Auditing practices

· AICPA - Code of Conduct

· Internal Auditing practices

· Government regulations - SOX

· Climates to prevent insider trading

· Cultural influences to ethical climates in accounting