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Ethics are moral principles that guide the conduct of individuals.Proper ethical conduct implies that you not only consider what's in your best interest，but also what's in the best interests of others.Individuals，businesses，governmental agencies，and others rely on accounting reports in making decisions.Therefore，it is critical that such reports be prepared accurately and with minimal bias.

Accountants both private and public practice have developed ethical standards to guide them.

The Institute of Management Accountants(IMA)has prepared standards of ethical conduct to guide management accountants in serving their employers，their profession，and the public.As stated in the standards，accountants have responsibility to maintain an appropriate level of professional competence.Refrain from disclosing confidential information.Avoid conflicts of interest.Communicate information fairly and objectively.

The American Institute of Certified Public Accountant(AICPA)has also developed standards to guide its members.The purpose of these standards，called codes of professional conduct or codes of professional ethics，is to instill public confidence in the public accounting profession.The standards require CPAs to exercise sensitive professional and moral judgment，act in a way that it will serve the public interest，honor the public trust，and demonstrate commitment to professionalism;perform all professional responsibilities with integrity;maintain objectivity and be free of conflicts on interest;observe profession's technical and ethical standards and continually improve competence;determine the scope and nature of professional services according to ethical standards.

Both codes of conduct identify integrity and objectivity as two of the key elements of ethical behavior for a professional accountant.Having integrity means being honest and forthright in dealings and communications with others;objectivity means impartiality and freedom from conflict of interest.An accountant who lack integrity and/or objectivity cannot be relied upon to produce complete and relevant information with which to make an informed judgment or decision.Other elements of ethical behavior include independence，competence，and acceptance of an obligation to serve the best interests of the employers，the client，and the public.

It is increasingly apparent that good ethic is necessary condition for the longterm profitability of a business.This requires that ethical issues be understood at all levels of the firm，from top management to line workers.There are several ethical issues of direct concern to accountants and managers.For example，fraud.Fraud falls into two general categories:employee fraud and management fraud.Employee fraud is generally designed to convert cash or other assets directly to the employee's personal benefit.Typically，the employee circumvents the company's internal control structure for personal gains.However，if a company has an effective system of internal control，defalcations or embezzlements can usually be prevented or detected.Management fraud typically involves the material misstatement of financial data and reports to attain additional compensation or promotion or to escape the penalty for poor performance.Managers that perpetrate fraud often do so by overriding the internal control structure.The underlying problems that permit and aid these frauds are frequently associated with inadequate corporate governance.Thus the adequacy of the internal control structure is an issue of great importance to both management and accountants.

1.Most accountants in public accounting firms are Certified Public Accountants(CPAs).The certified public accountant may be professionally responsible to their parties even though the third party has no contractual relationship whatsoever with the accountant.大多数从事公共会计事务的会计人员都有注册公共会计师证。持证的公共会计师对第三方负责，即使第三方和会计师没有任何合同关系。该句为主从复合句，even though引导的从句在句中起到让步状语的作用。

2.The services performed by these accountants parallel those of private and public accountants and may cover the entire spectrum of financial and managerial accounting.这些会计人员的服务与私营企业会计人员和公共会计人员是一致的，其范围可以覆盖整个财务和管理会计领域。该句为简单句，一个主语，两个谓语，即parallel和may cover。

3.Deloitte has been exhibited the corporate culture of great concern for human being，which regard the human being as the greatest wealth，attention，and concern.德勤一贯展现的是将人视为最大的财富，重视人、关心人的企业文化。该句为主从复合句。由关系代词which引导的为非限制性定语从句。

4.Continuing professional education is required for renewal of the CMA certificate.继续专业方面的教育对注册管理会计师证书的更新是必要的。该句为简单句，属主谓状结构。主语为continuing professional education，谓语为is required。

5.In public accounting，an accountant may practice as an individual or as a member of a public accounting firm.在公共会计中，一个会计人员可以以个人或以一个公共会计公司职员的身份执业。该句为简单句，主语为an accountant，谓语为may practice，状语为介词短语as an individual or as a member of afirm.

6.Some states，however，accept similar employment in providing account as equivalent experience.在另一些州，承认有相当经验的会计师也可以从事注册公共会计师活动。该句为简单句，属主谓宾状结构。主语为some states，谓语为accept，宾语为similar employment，由in引导的介词短语作状语。

7.Although the details of this requirement may vary，most states require at least 40 hours of continuing education per year.虽然这种要求的细节可能不同，但大多数州要求每年至少40个小时的继续教育时间。该句为主从复合句。由although引导的是让步状语从句，主句中的主语为most states，谓语为require，宾语为at least 40 hours ofper year。

8.Therefore，it is critical that such reports be prepared accurately and with minimal bias.因此，精确准备的、有最小偏见的报告就非常重要。该句为主从复合句，it在句中作形式主语，is为系动词，critical为表语，由that引导的从句为主语从句，由于主句中有critical，主语从句中的谓语可采用“should+动词原形的虚拟式”，而should又往往省略，故主语从句中的谓语用了be prepared这一形式。

9.The purpose of these standards，called codes of professional conduct or codes of professional ethics，is to instill public confidence in the public accounting profession.这些标准统称为职业行为准则或职业道德准则，其目的在于逐步灌输公众对公共会计职业的信任感。该句为简单句，属主系表结构，主语为the purpose of these standards，系动词为is，不定式短语to instillprofession作表语。该句的主语带有一个过去分词短语called codesethics作定语，说明主语的情况。

10.Observe profession's technical and ethical standards and continually improve competence.遵从职业技能和伦理道德标准，不断提高专业水平。该句为并列祈使句，observe的宾语为standards，而profession's technical and ethical是修饰standards的定语。and之后的成分是另一个祈使句。

11.An accountant who lack integrity and/or objectivity cannot be relied upon to produce complete and relevant information with which to make an informed judgment or decision.会计人员缺乏诚信和/或客观性时，无法令人相信他会提供完整及相关信息以供使用者作出明智的判断或决定。该句为主从复合句。主句的主语带有一个由who引导的定语从句，而with which to make an informed judgment or decision是介词短语作状语。

12.The underlying problems that permit and aid these frauds are frequently associated with inadequate corporate governance.Thus the adequacy of the internal control structure is an issue of great importance to both management and accountants.允许和帮助这些欺诈背后的问题是它们常与公司监管不力相关。因此无论对管理人员还是会计人员来说，适当的内部控制结构都是一个非常重要的问题。这里有两个句子。第一个句子为主从复合句，第二个句子为简单句。在第一个句子中，that permit and aid these frauds是定语从句，修饰先行词problems。