Ethical Issues and Professional Standards in Psychotherapy

Author(s):  
K.S. Kitchener
2017 ◽  
Vol 11 (1) ◽  
pp. I1-I9
Author(s):  
David J. Hess ◽  
Mark H. Haney ◽  
Carol S. MacPhail

SUMMARY This instructional case, based on a real-life experience, introduces students/professionals to an ethical dilemma faced by a CPA who serves as both an auditor and a tax preparer for related parties. The CPA becomes aware of a large amount of gambling activity undertaken by an individual income tax client who is employed as the executive director of the local branch of a national charitable organization. The local branch also happens to be an audit client of the CPA. Through the case, students/professionals gain an understanding of and appreciation for a realistic ethical dilemma faced by a CPA who also prepares personal income tax returns for related parties. To help the CPA resolve the issues in this case, students/professionals must understand and apply relevant professional standards, including the AICPA Code of Professional Conduct, AU-C Section 240 “Consideration of Fraud in a Financial Statement Audit,” and IRS Circular 230 “Regulations Governing Practice Before the Internal Revenue Service.” A survey questionnaire administered to students who completed the case during an upper-level accounting course suggests that students found the case to be an enjoyable and valuable learning experience that helped them to recognize personal and professional ethical issues facing auditors and tax professionals, as well as to access and apply professional standards to such ethical issues.


2006 ◽  
Vol 92 (4) ◽  
pp. 9-15
Author(s):  
Arthur Frank ◽  
Howard A. Hoffman ◽  
Edward H. Stolar

ABSTRACT Context Although they have no legal authority, medical organizations are frequently asked to assess physician conduct. These organizations have established a variety of procedures to review grievances brought for their consideration. Objective This analysis was conducted to assess the nature and the disposition of the complaints considered by the Professional Standards Committee (Committee) of an urban medical society. Design All cases considered by the Committee (193 complaints) during a six-year period were arbitrarily sorted into categories and the nature of how the case was resolved was tabulated. Results Of all the cases considered 108 (56 percent) were categorized as related to quality of care and physician/staff behavior issues. Of these, 39 (20 percent) dealt with the characteristics of the care provided, 28 (15 percent) with physician and staff behavior, 23 (12 percent) with physician and staff communications and 18 (nine percent) with ethical issues. An additional 85 cases (44 percent) were related to administrative issues and office procedures. Of these, 50 (26 percent) were related to billing, fees and charges, 23 (12 percent) concerned medical records, 10 (five percent) dealt with office practices and procedures and two (one percent) were related to worker’s compensation. Of 141 cases in which a judgment could be made, 48.2 percent were decided in the complainant’s favor and corrective recommendations were made. The grievance appeared to be inappropriate in 51.8 percent of the cases and the reason for this decision was explained to the complainant. In the remaining 22 percent of the cases irreconcilable descriptions of the circumstances made it impossible for the Committee to make a decision or recommendation about the grievance. Conclusion The mechanism of review by the Professional Standards Committee of a medical society does appear to offer a procedure by which there can be some resolution of these complaints. In cases in which a judgment could be made the complaint was decided in favor of the complainant as frequently as in favor of the physician.


2019 ◽  
Vol 31 (3) ◽  
pp. 127-133
Author(s):  
Craig Holz

INTRODUCTION: Supervision is regarded as an integral necessity for the development and maintenance of professional standards in social workers and is also common practice in other health professions. There is debate, however, about the relative strengths of external and internal supervision. External supervision is recommended but there is a significant financial cost in contracting external supervisors. Also, some argue that internal supervision better manages staff and simplifies communication.METHODS: This article provides a case study of an agency considering changing its supervision systems and the relative benefits and risks that need to be considered.FINDINGS: Each agency needs to consider how to get the best from staff development resources considering the time or finances available. External supervision can offer wider choice to staff with more ethical issues debated. However, this may limit other staff development funding.CONCLUSION: It is recommended that every agency regularly review how to get the best supervision for its staff.


2019 ◽  
Vol 3 (6) ◽  
pp. 707-711 ◽  
Author(s):  
Andrew Peterson ◽  
Adrian M. Owen

In recent years, rapid technological developments in the field of neuroimaging have provided several new methods for revealing thoughts, actions and intentions based solely on the pattern of activity that is observed in the brain. In specialized centres, these methods are now being employed routinely to assess residual cognition, detect consciousness and even communicate with some behaviorally non-responsive patients who clinically appear to be comatose or in a vegetative state. In this article, we consider some of the ethical issues raised by these developments and the profound implications they have for clinical care, diagnosis, prognosis and medical-legal decision-making after severe brain injury.


2006 ◽  
Vol 33 (Fall) ◽  
pp. 172-181
Author(s):  
Natalia Bezriadina ◽  
Tena L. McNamara ◽  
Susan G. Prendergast

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