This article presents the new standards for outsourcing developed by the AICPA ethics
committee. The standards are summarized, and a brief discussion is included of the
implications going forward for business and international trade. The authors indicate that
changes to the business community will be relatively minor. This source is credible for ENG 3
because it was published in the Journal of Accountancy, which is written for professional
accountants. This is a helpful source for my topic because we can get an overview of the
current ethics standards in outsourcing.