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Acts Discreditable: A Powerful Ethics Rule Webinar

CPE

When
July 8
3:00 - 4:00 p.m.

CPE Credits
1-Ethics

Details

 Pricing

PICPA Member: $39 | Nonmember: $74


 More Information

Course No.
MIASADP1
Level
Basic
Prerequisites
None
Note
This webinar is hosted by PICPA's partner, CPA Crossings, LLC. After registering, you will receive an email from messenger@webex.com with the log-in information.

Description

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,

Highlights

  • AICPA Rules-Based Ethics
  • A Narrow View of Acts Discreditable
  • Compare: A Principled View of Acts Discreditable
  • Case
  • Conclusion


Speaker(s)

Albert Spalding

Dr. Albert Spalding is on the accounting faculty of the Mike Ilitch School of Business, where he teaches in the Master of Science in Accounting and MBA programs. “Bert” Spalding in an attorney-CPA and holds graduate degrees in business, law, psychology, philosophy and theology. He also holds the CFF (Certified in Financial Forensics) credential from the AICPA. His seminars and webinars

are known for their emphasis on real world cases involving accountants who are faced with ethical and technical conflicts and dilemmas. Professor Spalding has authored several books and dozens of articles on ethics as well as on tax, forensic, fiduciary and financial accounting topics.

 


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