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Explore one principle in depth and discuss it and others
with your peers.
First, select one of the following principles of professional conduct to examine in the AICPA
Code of Professional Conduct document:
Responsibilities
Public interest
Integrity
Objectivity and independence
Due care
Scope and nature of services
Then, for your initial post, reflect on what appropriate practice of your selected principle would
look like in the field, and also on some potential examples of violations of the principle. Use the
following questions to help guide your reflections:
How would you define and describe your selected principle in your own words?
What value does the principle bring to practitioners, businesses, and clients?
What is an example of a difficult situation that a practitioner may face related to your
selected principle, and what would an ethical response to the situation be? Why might a
practitioner be tempted to, or accidentally, not take an ethical course of action?
In your response to at least two peers, discuss actions and consequences that should be taken in
response to a violation of their selected principle. Use the following questions to help guide your
responses:
What actions or strategies could you or others take to remediate the ethical issues?
What are some repercussions of not abiding by your peer’s selected principle from a legal,
business, or general professional perspective?
