Ethics is often described in terms of doing the right thing and having integrity. The Acts Discreditable Rule of the AICPA Code of Professional Conduct is the shortest and simplest of all rules, and the only rule that applies to retired or nonworking CPAs. It is also the most all-encompassing of all the AICPA ethics rules. But is it even "ethics" as such? This workshop explores the idea of ethics in the context of this simple rule.
This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Learning Objectives
- Recognize differing objectives of ethical rules and principles
- Differentiate between rules-based ethics (such as the AICPA Code of Professional Responsibility) and principles-based ethics (such as the IFAC Code of Ethics for Professional Accountants)
- Develop a broad perspective of what it means to discredit the accounting profession
- Analyze a case that raises questions about what acts actually discredit the profession,
Major Topics
- AICPA Rules-Based Ethics
- A Narrow View of Acts Discreditable
- Compare: A Principled View of Acts Discreditable
- Case
- Conclusion
