What question did this study set out to answer?

The aim is to explore the similarities and differences in professional accounting practices and ethical standards between England and the U.S.

March 18, 2026The Accounting Review

Professional Practice in England and America.

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Authors

CLC. Martin LawrenceMontana State University BBBryon F. E. BedwellInstitute of Chartered Accountants of India

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Implication

This article compares professional practice and ethical standards among accountants in England and the U.S., indicating the need for clarity in global accounting communication.

Key Points

The aim is to explore the similarities and differences in professional accounting practices and ethical standards between England and the U.S.
Comparison of ethical standards in accounting practices between England and America
Analysis of organizational structures of accounting institutes
Examination of restrictions on the use of professional titles and names
American and English accountants have similar ethical conduct principles
Both countries restrict the use of their professional titles to certified members
Members are required to adhere to ethical guidelines even when not practicing as public accountants

Cite This Study

Lawrence et al. (1961) studied this question.

synapsesocial.com/papers/69ba429c4e9516ffd37a3176 https://doi.org/10.2308/tar-7095926

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Implication

This article compares professional practice and ethical standards among accountants in England and the U.S., indicating the need for clarity in global accounting communication.

Professional Practice in England and America.

Discussion

Member takes

Implication

Key Points

Cite This Study

Professional Practice in England and America.

Discussion

Member takes

Implication

Key Points

Cite This Study

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