In June 2014, the American Institute of Certified Public Accountants` (AICPA) Professional Ethics Division adopted a revised version of the AICPA code of Conduct (AICPA, 2014), that all public firms, businesses, and other members of the AICPA must adopt. The principles are: responsibilities principle, the public interest principle, the integrity principle, objectivity and independence principle, due care principle, and the scope and nature of services principle. Due Care Principle is most related to Article 1.5 of California Accountancy Act. Article 1.5 is based on continuing education for certified public accountants for public interest. Similarly, applying profession technical and ethical standards and striving to continuously improve once capability and the quality of service is known as Due Care. Both cases focus on the improvement of skills and services provided by the public accountant.
(Aquinas 26). If God created all things and beings on this Earth, those are the effects and he is the cause of those effects. Since we know the effects, we can demonstrate God’s existence and believe in God’s existence, however we cannot know God. In the third article, the two objections suppose that God does not exist because God is good and if he did exist, there would be no evil in the world but there is evil in the world. Also, not everything in the world must be traced back to being created by God, they could have just been created due to one basic principle, nature. Aquinas responds to these objections with five different arguments. He argues that things in the world are in motion, but something or someone must be able to start the wave of motion. So, he says it is not possible for something to move itself. If something is in motion, it continues to put the next thing in motion and so on. This is similar to Newton’s first law of motion, “Every object in a state of uniform motion will remain in that state of motion unless an external force acts on it.” However, there has to be a “first mover” because this cycle cannot go on for infinity with having had a start. Becasue of this reasoning, the only thing or person who would be this “first mover,” we accept to be God. In his next argument, he states, “ In the world of sense we find there is an order of efficient causes” (Aquinas 27). No object or being is a cause of itself, this is impossible because then it would be previous to itself. If there was no cause, there is no effect. With no first cause, there would not be a final effect, therefore we understand the first cause as God. The third argument Aquinas makes is that things are being and not being. In other words, if something is possible, it cannot be impossible. Everything is a possible being so they either exist or do not exist. This reasoning allows us to believe that at one point everything did not exist, but if they did not exist, then how does the world we live in exist now? From these questions, Aquinas establishes that all things have the possibility to exist because of God. Then in his fourth argument, he says, “Among beings there are some more and some less good, true, noble and the like” (Aquinas 28). From good things, more good things arise, as they are causes. We consider God as the highest being, he is good and perfect, which is why he is the cause of allo good beings in this world. Lastly, Aquinas proves the existence of God by stating, “We see that the things which lack intelligence, such as natural bodies, act for an end, and this is evident from their acting always, or nearly always, in the same way, so as to obtain the best result
