CPA ( Certified Public Accountant )

Nama Kelompok: CPA ( Certified Public Accountant )
       
 Anggota:
1.  Emma Noviana Deliyani
2.  Hesti Avriani
3.  Senda Rusgiana
4.  Shintia Efriyani
5.  Taty Harlini Manurung



The reason to use the name group CPA

Certified Public Accountant (CPA) is the title of qualified accountants in numerous countries in the English-speaking world. In theUnited States they will have passed the Uniform Certified Public Accountant Examination and have met additional state education and experience requirements for membership in their respective professional accounting bodies and certification as a CPA. 
 To become a consultant, auditors should have more titles such as profession/expertise of the CPA.
We chose this name because we are the sons of accounting that have a desire to have a CPA. CPA (Certified Public Accountant) is a title for an official certified accountant in Indonesia.



1. Is this ethical problem by case

Answer:
Ø  Pesticide plant so many people who build huts around the plant.
Ø  Chairman eliminate money for several years
Ø  No organization structured to handle a disaster
Ø  The management company failed to give counseling to the communities around



2. Is illegal doctrine of "limited" applies to protect the shareholders of union carbide corportion

Answer:
        Not applied to protect shareholders because the company's debt was swelling up to $1 billion and this causes the shareholders had suffered losses. This is because the company’s managers had failed to warn them of the risk at the Indian plant.



3. Is the Indian operation, which is being overseen by the manager of the union carbide corporation (USA) in accordance with the law or moral standards or ethical?

Answer:
        Is not appropriate because the company Union Carbide India Ltd. has not met the legal and ethical standards that have been set by the parent company. Therefore, many events - unexpected events occur in the plant due to the negligence of employees and the lack of training provided and because the majority of employees are illiterate so do not know the dangers of chemical pesticides are used. And lead to catastrophic burning storage tanks.












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