Discussion on the history of the CPAO and a thorough examination of corporate social responsibility frameworks including the Global Reporting Initiative (GRI) G4 Reporting Guidelines, the UN Global Compact's Principles, and ISO 26000 Guidelines. Discuss how the United States and the international community are developing a common set of ethical standards, specifically referencing the recent revisions of the AICPA and CPAO codes, and discuss some of the challenges faced by the governing bodies in their attempts to converge the standards. Make a recommendation on at least five fundamental guidelines that you believe should be included in a global set of ethical standards.