10 profesiones mejor pagadas en Estados Unidos en 2019

Las profesiones de la salud ocupan en 2019 las primeras posiciones en el listado de las 10 profesiones mejor pagadas en Estados Unidos. Asà ­ lo indican los datos publicados en el primer trimestre del aà ±o por la lista de Estimacià ³n Nacional de Empleos Ocupacionales y Salarios del Departamento de Estadà ­sticas Laboral (BLS, por sus siglas en inglà ©s) y la Red de Informacià ³n Ocupacional del Departamento de Trabajo/Empleo. Puntos Clave de las profesiones mejor pagadas en EE.UU. En 2019, las profesiones mejor pagadas son las de la salud, seguidas por las directivas y de gerencia.Segà ºn el BLS, el sueldo medio anual de los varones es de $52.208El sueldo medio anual de las mujeres es de $41.912, un 20% menos. 10 profesiones mejor pagadas en Estados Unidos en 2019 1.- Mà ©dicos especialistas La profesià ³n mà ©dica es, un aà ±o mà ¡s, la mejor pagada en EE.UU. Sin embargo, no todas las especialidades reciben la misma compensacià ³n econà ³mica siendo las mejor pagadas de media las siguientes: Anestesistas: $267.020Cirujanos: $267.020Cirujanos orales y maxilofaciales: $242.370Ginecà ³logos y obstretas: $238.320Ortodoncistas: $225.760Psiquiatras:$220.380Mà ©dicos: $203.880Mà ©dicos general y de familia:$211.780 Los mà ©dicos extranjeros se encuentran entre los profesionistas a los que mà ¡s atrae la idea de trabajar en Estados Unidos. Sin embargo, para los mà ©dicos extranjeros no es fà ¡cil revalidar sus estudios realizados en universidades extranjeras. El proceso es duro y largo pero posible.   Sin embargo, es posible estudiar la residencia en Estados Unidos para asà ­ especializarse. Se utiliza para ello una visa J-1 de intercambio. Precisamente porque los trà ¡mites pueden ser complejos y demorarse por aà ±os, muchos mà ©dicos prefieren obtener licencias para trabajar en EE.UU. como enfermeros/as ya que tambià ©n  està ¡n bien pagados, aunque menos que los mà ©dicos. 2.- Jefes Ejecutivos Conocidos en inglà ©s como CEO, ganan de media $200.140. Los mejor pagados de promedio residen en Dakota del Sur, Washington D.C. y Rhode Island. 3.-Otras especialidades mà ©dicas Internistas: $196.490Protà ©sicos dentales: $191.400Pediatras: $183.240Dentistas: $175.840. Esta es una de las profesiones que mà ¡s crece en EE.UU. 4.- Enfermeras anestesistas Cobran, de media, $174.790 al aà ±o. Esta es tambià ©n una profesià ³n con una excelente compensacià ³n econà ³mica en la que hay un crecimiento espectacular en ofertas de trabajo y para desempeà ±arla se requiere la titulacià ³n de Registered Nurse (RN, en inglà ©s). En Estados Unidos, existen agencias especializadas para contratar enfermeras extranjeras y la enfermerà ­a es una de las profesiones listadas en el Tratado de Libre Comercio de Amà ©rica (TLCAN) que permite a los profesionistas mexicanos sacar la visa TN para trabajar temporalmente en EE.UU. 5.- Pilotos e ingenieros de vuelo: $169.560 6.- Ingenieros de petrà ³leo: $156.370 Su sueldo varà ­a de aà ±o a aà ±o dependiendo de las fluctuaciones del precio del crudo y del gas natural. 7.- Gerentes de Sistemas de Informacià ³n: $152.860 El campo de IT es uno de los que mà ¡s trabajadores extranjeros atrae. Las grandes empresas tecnolà ³gicas son conocidas por patrocinar inmigrantes tanto para la tarjeta de residencia permanente, conocida como green card, o para la visa H-1B. Ademà ¡s, los mexicanos pueden optar a varias posiciones en ese campo a travà ©s de la visa TN. 8.- Podà ³logos: $148.220 En EE.UU. los podà ³logos no son mà ©dicos. Pueden obtener su titulacià ³n mediante un Doctor Podiatric Medicine (DPM). 9.- Gerentes de proyectos de Arquitectura o de Ingenierà ­a: $148.970 10.- Gerentes de marketing: $147.240 Otras profesiones con ingresos medios anuales que superan los $130.000 son los gerentes financieros, gerentes de venta, abogados, gerentes de proyectos de Ciencias Naturales y, finalmente, los gerentes de beneficios y compensaciones, en el campo de los Recursos Humanos. Requisitos migratorios para trabajar en Estados Unidos Para trabajar legalmente en Estados Unidos hay que tener una situacià ³n que lo permita. Las opciones son las siguientes; En primer lugar, la ciudadanà ­a estadounidense y la residencia permanente, tambià ©n conocida como green card. Los caminos para conseguir una tarjeta de residencia son mà ºltiples, incluyendo casos de auto-patrocinio para casos extraordinarios. En segundo lugar, un permiso de trabajo, por estar en una categorà ­a especial como asilados, extranjeros ajustando su estatus, muchachos con DACA aprobado, etc. Y, en tercer lugar, una visa de trabajo. Las posibilidades son variadas, destacando las visas H-1B para profesionaistas, la visa TN para mexicanos y canadienses, la L para transfer entre sucursales de multinacional y la visa O para personas con habilidades extraordinaria, etc.   Las empresas pueden utilizar el sistema e-verify para comprobar si un trabajador està ¡ autorizado para trabajar legalmente en Estados Unidos. Quà © debe saberse sobre el mercado laboral de EE.UU. Aunque en EE.UU. el à ­ndice de desempleo es del 3,7%, segà ºn datos del Departamento de Estadà ­sticas Laborales para el mes de julio de 2019, los salarios medios de la mayorà ­a de los estadounidenses e inmigrantes està ¡n lejos de los de las profesiones mejor pagadas. Asà ­, en 2019 el sueldo medio anual de un varà ³n es de $52.208 y el de la mujer es de $41.912, un 20% menos. Cifras superiores a lo que gana un empleado que trabaja 40 horas a la semana cobrando el salario mà ­nimo. Sin embargo, cabe destacar que en algunas profesiones los sueldos no son muy altos pero brindan importantes beneficios, que se deben tener en cuenta. Destacan en este sentido los de los funcionarios del gobierno federal o de los estatales y muy especialmente los beneficios e incentivos de alistarse en el Ejà ©rcito. En muchos casos los trabajos federales està ¡n prohibidos a personas que no son ciudadanas o residentes permanentes legales, es decir, no se pueden desempeà ±ar con una visa de trabajo. Incluso los que son sensibles por cuestià ³n de seguridad està ¡n reservados exclusivamente para ciudadanos estadounidenses. Asimismo, debe tenerse en cuenta que en Estados Unidos los impuestos varà ­an mucho entre estados con lo que con el mismo salario bruto lo que realmente se ingresa puede varà ­an mucho. Estos son los 10 estados donde se pagan mà ¡s y menos impuestos. Tambià ©n hay que tomar en consideracià ³n que Estados Unidos es un paà ­s muy grande y que la economà ­a no es igual en todos los estados. De hecho, hay una gran diferencia entre las 10 ciudades mà ¡s caras  y las 10 mà ¡s baratas. Y es que a veces ganar menos, dependiendo de donde se viva, significa poder ahorrar mà ¡s o vivir mejor. Para terminar, una curiosidad: estas son  10 nacionalidades hispanas mà ¡s exitosas econà ³micamente en Estados Unidos. Las distintas comunidades construyen su riqueza a partir del trabajo y el ahorro y de la creacià ³n de empresas. Este es un artà ­culo informativo. No es asesorà ­a legal.

Flaws of Jacksonian Democracy - 2066 Words

After the Battle of New Orleans, Andrew Jackson (â€Å"Old Hickory†) first became publicly recognized as a war hero and an Indian fighter. Very few people, if any, probably predicted he would one day become the president of the United States; but he did! In the election of 1828, Jackson campaigned as an authentic man of the people and was elected president by a landslide. During the campaign, Jacksonians created a new political party—the Democrats, the first modern one created, that supported Jackson and his run for office. Upon Jackson entering office, America saw the birth of a new era of mass democracy. Jacksonian Democrats viewed themselves as the guardians of the United States Constitution, political democracy, individual liberty, and†¦show more content†¦In fact, he was the foundation for the formation of the modern Democratic Party. British visitor to the United States Harriet Martineau described this in Document D (Society in America), â€Å"I ha d witnessed the controversies between candidates for office on some difficult subjects, of which the people were to be the judges.† Furthermore, when Jackson first entered office, he used the â€Å"spoils system,† or rotation of major governmental officeholders, as a legitimate use of political democracy. He supported his veto of the Bank charter, although unconstitutional, by pointing out that the Bank directors were not chosen democratically. Instead, as Document B (paragraph 3) illustrates, the government chose five directors and the a few, wealthy citizen stockholders chose the remaining 25. These directors were obviously not chosen in a democratic manner; and when Jackson â€Å"killed† the Bank, he also got rid of this undemocratic election process. Yes, Jackson did make sure to protect white male suffrage, but rather than conferring with the popularly elected officials, he listened mainly to the advice of close friends and unofficial advisers, also kno wn as his â€Å"Kitchen Cabinet,† including Amos Kendall and Francis P. Blair. This almost defeated the purpose of popular elections. Although he protected political democracy in the above manners, JacksonShow MoreRelatedDbq on Andrew Jackson Essay813 Words   |  4 PagesDBQ – Andrew Jackson Jacksonian Democrats believed that they were protecting individual liberty, political democracy, the equality of economic opportunity, and upholding the rights of the Constitution of the United States. In my opinion, the Jacksonians were, to some extent, guardians of the United States. However, the Jacksonians did have their flaws. When it came to protecting individual liberties, Jacksonians favored the white male population, but totally ignored others. They wanted toRead MoreAndrew Jackson, A New School Of Thought Essay1886 Words   |  8 Pagesworld of academics continued to develop and stricter guidelines became more urbanized, a new school of thought under the neoconservatives, a new school of thought based on both democratic and conservative viewpoints. Under the democratic school of Jacksonian historiography is Life of Andrew Jackson, a text written by John Spencer Bassett. In Bassett’s text we continue to look with greater eyes on the shortcomings of Jackson. Bassett argues Jackson’s â€Å"lack of education, his crude judgments in many affairsRead More Second World War Essay2954 Words   |  12 PagesThe Jacksonian tradition steered the United States to victory in the Second World War. Once lulled from the comfort of its isolationism, the Americans sealed the fate of the Axis powers. B ut had the Wilsonian tradition, a formidable current here at Swarthmore and among today’s democrats, directed American foreign policy leading up to and during the war, it seems likely that history would tell a different tale. As it stood in 1941, the United States was undoubtedly entrenched in the Jacksonian campRead MoreThe Evolution Of Democracy And The Early Republic Essay1175 Words   |  5 PagesThe Evolution of Democracy in the Early Republic President Jefferson and President Jackson were two complete different people. Though each one had their flaws, they also had some good intentions throughout their presidency. The government was different under each president because each one had their own ideas for America. There is a chain of causes that made America the way it was under each president. Jefferson was a good person but was not the best president because he always thought about himselfRead MoreAPUSH Unit 6 Textbook Questions 3397 Words   |  14 Pages laborers, African Americans, women, and Native Americans ​ because they wanted to challenge the power of eastern elites for the stake of the rising entrepreneurs of the south and the west. 3.How have historians differed over the nature of Jacksonian Democracy? Historians tended to see the politics of Jackson and his supporters as a ​ forerunner of their own generations battles against economic privilege and political corruption. 4.How did the ideology of the Albany Regency, led by Martin Van BurenRead MoreDefining The American Poet Through Leaves Of Grass : Walt Whitman3117 Words   |  13 PagesAmerican vision. By analyzing the democracy in Walt Whitman’s poetry it is important to first analyze the origins of democracy. Language in the reviews of Leaves of Grass in the mid-nineteenth-century reflect a sense of nostalgia. Society was nostalgic for the sense of community that was present during the Jeffersonian era, which had taken place less than a generation before the current Andrew Jackson era. In The Legacy of Andrew Jackson: Essays on Democracy, Indian Removal, and Slavery, ReminiRead MoreThe Constitution Of The United States Essay2016 Words   |  9 PagesPaper Over time the democracy in the United States has changed a lot. On 1796, democracy was first ratified when George Washington published his farewell address, marking one of the first peaceful transfers of power in american history and cementing the country’s status as a stable, democratic state. I will be talking about the different types of democracy in the United States, how democracy has changed for the United States, and even go into detail about how democracy can benefit a country hasRead MoreThe Road Of Success : Andrew Jackson2141 Words   |  9 Pagesâ€Å"people’s will†, and he was the first to support these radical ideals like defeating the money-based class system and dismantling the economic market instability, and it now remains as a foundation of our great country today (â€Å"Presidency† and â€Å"Jacksonian Democracy†). Jackson understood these men and their wants because he was a common man, working his way up out of poverty and bec oming a lawyer, all to make sure that everybody else could do the same. These ideals put in place by Jackson inspired theRead MoreEssays for the American Pageant, 14th Ed.11068 Words   |  45 Pagesthe Embargo Act of 1807, which aimed at preventing trouble with European countries by stopping all Americans exports. This unpopular and economically disruptive law was repealed in 1809. 2. Analyze the social changes that gave rise to mass democracy in the United States between 1820 and 1840. Include the roles of three of the following in this process. John Marshall Henry Clay Andrew Jackson William Henry Harrison Essay A (Strong) By 1840, the process for attaining high office

Deception Point Page 18 Free Essays

â€Å"My God,† she whispered. What is this place? 20 The CNN production facility outside of Washington, D.C. We will write a custom essay sample on Deception Point Page 18 or any similar topic only for you Order Now , is one of 212 studios worldwide that link via satellite to the global headquarters of Turner Broadcasting System in Atlanta. It was 1:45 P.M. when Senator Sedgewick Sexton’s limousine pulled into the parking lot. Sexton was feeling smug as he got out and strode toward the entrance. He and Gabrielle were greeted inside by a pot-bellied CNN producer who wore an effusive smile. â€Å"Senator Sexton,† the producer said. â€Å"Welcome. Great news. We just found out who the White House sent as a sparring partner for you.† The producer gave a foreboding grin. â€Å"I hope you brought your game face.† He motioned through the production glass out into the studio. Sexton looked through the glass and almost fell over. Staring back at him, through the smoky haze of her cigarette, was the ugliest face in politics. â€Å"Marjorie Tench?† Gabrielle blurted. â€Å"What the hell is she doing here?† Sexton had no idea, but whatever the reason, her presence here was fantastic news-a clear sign that the President was in desperation mode. Why else would he send his senior adviser to the front lines? President Zach Herney was rolling out the big guns, and Sexton welcomed the opportunity. The bigger the foe, the harder they fall. The senator had no doubt that Tench would be a sly opponent, but gazing now at the woman, Sexton could not help but think that the President had made a serious error in judgment. Marjorie Tench was hideous looking. At the moment, she sat slouched in her chair, smoking a cigarette, her right arm moving in languid rhythm back and forth to her thin lips like a giant praying mantis feeding. Jesus, Sexton thought, if there was ever a face that should stick to radio. The few times Sedgewick Sexton had seen the White House senior adviser’s jaundiced mug in a magazine, he could not believe he was looking at one of the most powerful faces in Washington. â€Å"I don’t like this,† Gabrielle whispered. Sexton barely heard her. The more he considered the opportunity, the more he liked it. Even more fortuitous than Tench’s media-unfriendly face was Tench’s reputation on one key issue: Marjorie Tench was extremely vocal that America’s leadership role in the future could only be secured through technological superiority. She was an avid supporter of high-tech government R D programs, and, most important-NASA. Many believed it was Tench’s behind-the-scenes pressure that kept the President positioned so staunchly behind the failing space agency. Sexton wondered if perhaps the President was now punishing Tench for all the bad advice about supporting NASA. Is he throwing his senior adviser to the wolves? Gabrielle Ashe gazed through the glass at Marjorie Tench and felt a growing uneasiness. This woman was smart as hell and she was an unexpected twist. Those two facts had her instincts tingling. Considering the woman’s stance on NASA, the President sending her to face-off against Senator Sexton seemed ill-advised. But the President was certainly no fool. Something told Gabrielle this interview was bad news. Gabrielle already sensed the senator salivating over his odds, which did little to curb her concern. Sexton had a habit of going overboard when he got cocky. The NASA issue had been a welcome boost in the polls, but Sexton had been pushing very hard lately, she thought. Plenty of campaigns had been lost by candidates who went for the knockout when all they needed was to finish the round. The producer looked eager for the impending blood match. â€Å"Let’s get you set up, senator.† As Sexton headed for the studio, Gabrielle caught his sleeve. â€Å"I know what you’re thinking,† she whispered. â€Å"But just be smart. Don’t go overboard.† â€Å"Overboard? Me?† Sexton grinned. â€Å"Remember this woman is very good at what she does.† Sexton gave her a suggestive smirk. â€Å"So am I.† 21 The cavernous main chamber of NASA’s habisphere would have been a strange sight anywhere on earth, but the fact that it existed on an Arctic ice shelf made it that much more difficult for Rachel Sexton to assimilate. Staring upward into a futuristic dome crafted of white interlocking triangular pads, Rachel felt like she had entered a colossal sanatorium. The walls sloped downward to a floor of solid ice, where an army of halogen lamps stood like sentinels around the perimeter, casting stark light skyward and giving the whole chamber an ephemeral luminosity. Snaking across the ice floor, black foam carpetrunners wound like boardwalks through a maze of portable scientific work stations. Amid the electronics, thirty or forty white-clad NASA personnel were hard at work, conferring happily and talking in excited tones. Rachel immediately recognized the electricity in the room. It was the thrill of new discovery. As Rachel and the administrator circled the outer edge of the dome, she noted the surprised looks of displeasure from those who recognized her. Their whispers carried clearly in the reverberant space. Isn’t that Senator Sexton’s daughter? What the hell is SHE doing here? I can’t believe the administrator is even speaking to her! Rachel half expected to see voodoo dolls of her father dangling everywhere. The animosity around her, though, was not the only emotion in the air; Rachel also sensed a distinct smugness-as if NASA clearly knew who would be having the last laugh. The administrator led Rachel toward a series of tables where a lone man sat at a computer work station. He was dressed in a black turtleneck, wide-wale corduroys, and heavy boat shoes, rather than the matching NASA weather gear everyone else seemed to be wearing. He had his back to them. The administrator asked Rachel to wait as he went over and spoke to the stranger. After a moment, the man in the turtleneck gave him a congenial nod and started shutting down his computer. The administrator returned. â€Å"Mr. Tolland will take it from here,† he said. â€Å"He’s another one of the President’s recruits, so you two should get along fine. I’ll join you later.† â€Å"Thank you.† â€Å"I assume you’ve heard of Michael Tolland?† Rachel shrugged, her brain still taking in the incredible surroundings. â€Å"Name doesn’t ring a bell.† The man in the turtleneck arrived, grinning. â€Å"Doesn’t ring a bell?† His voice was resonant and friendly. â€Å"Best news I’ve heard all day. Seems I never get a chance to make a first impression anymore.† When Rachel glanced up at the newcomer, her feet froze in place. She knew the man’s handsome face in an instant. Everyone in America did. â€Å"Oh,† she said, blushing as the man shook her hand. â€Å"You’re that Michael Tolland.† When the President had told Rachel he had recruited top-notch civilian scientists to authenticate NASA’s discovery, Rachel had imagined a group of wizened nerds with monogrammed calculators. Michael Tolland was the antithesis. One of the best known â€Å"science celebrities† in America today, Tolland hosted a weekly documentary called Amazing Seas, during which he brought viewers face-to-face with spellbinding oceanic phenomena-underwater volcanoes, ten-foot sea worms, killer tidal waves. The media hailed Tolland as a cross between Jacques Cousteau and Carl Sagan, crediting his knowledge, unpretentious enthusiasm, and lust for adventure as the formula that had rocketed Amazing Seas to the top of the ratings. Of course, most critics admitted, Tolland’s rugged good looks and self-effacing charisma probably didn’t hurt his popularity with the female audience. â€Å"Mr. Tolland†¦,† Rachel said, fumbling the words a bit. â€Å"I’m Rachel Sexton.† Tolland smiled a pleasant, crooked smile. â€Å"Hi, Rachel. Call me Mike.† How to cite Deception Point Page 18, Essay examples

Auditing and Ethical Assurance Services

Question: Discuss about the Auditing and Ethical Assurance Services. Answer: Introduction The accounting professionals do not owe duty to the individual client only, but to the entire society and public at large. Therefore, it becomes very important and essential for them to maintain the highest standards of ethics in their work (Marley Pedersen, 2009). The CPA Australia has issued the code of ethics for the professional accountants known as APES 110 (APESB, 2010). The professional accountants are under obligation to comply with the provisions of this code while discharging their duties. It is of paramount importance for the professional accountants to ensure that the proposed audit engagement is acceptable. Therefore, before accepting the audit engagement, the accountant should identify the issues that may give rise to threats to the independence (Gay Simnett, 2015). In this context, the report presented here addresses the ethical concerns and issues in accepting an audit engagement. Ethical Provision of APES 110 The provisions of the code of ethics entail that the professional accountants have to comply with the fundamental principles of ethics such as integrity, objectivity, professional and due care, confidentiality, and professional behavior (Gay Simnett, 2015). The code further provides that the professional accountants should refrain from engaging in such activities which affect the fundamental principles of ethics adversely. The professional accountants are duty bound to indentify the events and circumstances which may have potential adverse impact on the fundamental principles. The independence of the accountant from the client is crucial in achieving the objectives of the engagement ethically (APESB, 2010). It is customary for the professional accountant engaged in the attest functions like auditing and assurance services to stay away from the critical situations which prejudicially affect independence (MacClancy Fuentes, 2013). The potential threats to the fundamental principles of ethics lie in the areas such as self interest, self review, advocacy, familiarity, and intimidation. The most crucial among these areas are the two such as self interest and self review. Self interest implies taking financial or other interest by the accountant in the client to be audited. In this area, the potential circumstances that may pose threat to the fundamental principles of ethics are direct financial interest in client, dependence on client fee, interest in management, and indirect interest in client (APESB, 2010). Further, the self review implies taking other assignment of the same client in past before accepting audit engagement. This means that if one accounting firm takes up an assignment of designing internal controls for a company and then the same firm is offered an engagement to report on the effectiveness of the internal controls. In this case, the accounting firms duties will be jeopardized in respect of later assignment (APESB, 2010). Thus, these are the threats that an accountant should continuously identify to maintain high standards of ethics in their work. Analysis of the Case In the current case, Fellowes and Associates Chartered Accountant, a firm, has been considered for appointment as auditor of HCHG, the group of healthcare companies. Prior to appointment of the firm as auditor, accountant Tania identifies that one of the members of the audit team holds shares in HCHG. As per the guidance provided in APES 100, holding shares in the company which is to be audited by the accountant causes prejudice to the independence of the auditor (APESB, 2010). It is an eminent threat to the principles of ethics. It is presumed that the accountant controlling shares in the client company can not perform duties as auditor independently. Holding shares in the client company falls under the category of self interest threat (APESB, 2010). Further, in the second situation, the accountant Tania identified that Fellowes and Associates had already undertook an assignment of valuation of intellectual property of HCHG before considering the assignment of auditing. This situation gives rise to threat to the independence because the auditor has already certified intellectual property which is one of the major items of financial auditing. Thus, if during auditing assignment, the auditor finds out something contradicting with earlier examination in respect of intellectual property, he might try to conceal it. Therefore, in this situation, the auditors work in relation to certification of balance sheet might not be independent. This type of threat to independence falls under the category of self review (APESB, 2010). The code of ethics provides that the member in practice is under obligation to identify and evaluate such circumstances which pose threat to the independence of the auditor. Further, the members need to take all safeguards so as to eliminate the threats to independence. The code classifies such safeguards into two broad categories such as safeguards provided under the laws and regulations and safeguards created in the work environment. In the first case, the members are required to follow the laws and regulations to safeguard independence while in the second case, the members need to create such an environment or work culture that provides safeguard to the independence automatically (APESB, 2010). Further, it has been provided in the ethical code APES 100 that the members in practice should determine the acceptance level of threats to independence and treat all those threats that exceeds the acceptance level (APESB, 2010). In the current case, as far as the question of acquiring the shares by accountant in the client company is concerned, the accounting firms can create rules to make the accountant holding shares in the company or group companies ineligible for appointment as auditor of such companies. Further, for the second situation, the regulators should make provisions that the firms taking any other related assignment for a company in the same year can not take up auditing assignment. Apart from that the accounting firms should take care while allocating audit staff so that any accountant related or connected in any manner with the client is not assigned (APESB, 2010). Conclusion The discussion in this paper revolves around the issues of ethics for the accounting firms. In this regard, the CPA Australia has issued code of ethics known as APES 100. This paper addresses the ethical issues encountered by the accounting firms and the resolution of those ethical issues with the help of a case study. The code of ethics provides that the members in practice owes responsibility towards the client as well as public at large. Therefore, they should perform their duties with responsibility and unbiased manner. References APESB. 2010. APES 110 Code of Ethics for Professional Accountants. Retrieved December 27, 2016, from https://www.apesb.org.au/uploads/standards/apesb_standards/standard1.pdf Gay, G. Simnett, R. 2015. Auditing and Assurance Services in Australia, Sixth Edition. McGraw-Hill Education Australia. MacClancy, J. Fuentes, A. 2013. Ethics in the Field: Contemporary Challenges. Berghahn Books. Marley, S. Pedersen, J. 2009. Accounting for Business: An Introduction. Pearson Higher Education AU.