The Professional Ethics Exam and Acts Discreditable: An Introductory Assignment

2019 ◽  
Vol 34 (4) ◽  
pp. 39-53
Author(s):  
Adam Bordeman ◽  
Kimberly D. Westermann
Keyword(s):  
Professional Ethics ◽  
Accounting Students ◽  
Professional Conduct ◽  
Disciplinary Actions ◽  
Survey Responses ◽  
Code Of Professional Conduct ◽  
Cpa Licensure

ABSTRACT This practice-oriented assignment familiarizes accounting students with their states' professional ethics exam and illustrates the disciplinary proceedings process resulting from failed ethics. Part I of the assignment requires students to research their states' professional ethics exam requirements. Part II of the assignment asks students to select current disciplinary actions, review the affiliated disciplinary proceedings, apply relevant sections of the AICPA Code of Professional Conduct, and evaluate the appropriateness of the consequences. Survey responses from 322 accounting students suggest that prior to this assignment most students are unaware of an ethics requirement for initial CPA licensure. Students perceive that the assignment effectively exposes them to the AICPA Code of Professional Conduct and violations experienced by practicing CPAs. The majority of students surveyed believe the assignment is valuable, interesting, enjoyable, and improves their understanding of “ethics in practice.”

scholarly journals Analisis profesi hakim dalam epistemologi hukum Islam

2017 ◽  
Vol 17 (1) ◽  
pp. 135
Author(s):  
Sakirman Sakirman
Keyword(s):  
Law Enforcement ◽  
Professional Ethics ◽  
Islamic Law ◽  
Positive Impact ◽  
Code Of Ethics ◽  
Professional Conduct ◽  
Legal Ethics ◽  
Moral Standards ◽  
Law Enforcement Officials ◽  
Code Of Professional Conduct

Ethics is the foundation of a profession which becomes a common concern because of frequent misusesymptoms to the profession. The emergence of the discourse of professional code of ethics for judgesdeparted from the reality of law enforcement officials (especially judges) that ignores the values ofmorality. Although professional actors (judges) already have the code of professional conduct of judgesas moral standards, it has not been a positive impact, especially not able to change the image of societyto face justice for the better. Existing code of ethics is not providing value in favor of the realization ofthe purpose of the law, so it needs to be reviewed or revised to suit the changing situation. One way toenforce the rule of law is to enforce ethics, professionalism, and discipline. The values contained in thecode of professional conduct of judges in an ethical standpoint of Islamic law is very important to bestudied. Professional ethics of judges in principle contain moral values underlying professional personality,namely freedom, fairness and honesty. Professional ethics of judges and law is a unity that isinherently contained ethical values of Islam which is the foundation of understanding the Islamic law,so basically the code of professional conduct of judges in line with the values of the Islamic ethicalsystem. Islamic legal ethics built on four basic values which are the values of truth, justice, free will andresponsibility.

scholarly journals An Examination of AICPA Disciplinary Actions: 1980–2014

2016 ◽  
Vol 10 (2) ◽  
pp. A1-A13 ◽  
Author(s):  
Jack L. Armitage ◽  
Shane R. Moriarity
Keyword(s):  
Professional Service ◽  
Substantial Decrease ◽  
Certified Public Accountants ◽  
Professional Conduct ◽  
Disciplinary Actions ◽  
American Institute ◽  
High Incidence ◽  
Public Accountants ◽  
Code Of Professional Conduct

SUMMARY This study examines trends in the disciplinary sanctions imposed by the American Institute of Certified Public Accountants (AICPA) over the 35-year period 1980–2014. It reveals that the sizable increase in the number of sanctions that followed the 1988 revision to the Institute's Code of Professional Conduct has mostly stabilized. However, there is still growth in the number of sanctions being imposed for substandard professional service. The sanctions imposed for substandard professional service have also become more stringent. In combination these actions confer assurance that continuing members of the Institute provide superior professional service. A 2003 bylaw change that imposes automatic sanctions for members disciplined by approved bodies has resulted in a substantial decrease in the number of investigations undertaken by the AICPA. However, there is a high incidence of noncooperation with the remaining investigations, the reasons for which are not established by the current study.

Moral Obligations of Nurses Based on the ICN, UK, Irish and Polish Codes of Ethics for Nurses

2007 ◽  
Vol 14 (2) ◽  
pp. 171-180 ◽  
Author(s):  
Beata Dobrowolska ◽  
Irena Wrońska ◽  
Wiestlaw Fidecki ◽  
Mariusz Wysokiński
Keyword(s):  
Professional Ethics ◽  
Code Of Ethics ◽  
Codes Of Ethics ◽  
Care Process ◽  
Professional Conduct ◽  
Common Elements ◽  
Moral Obligations ◽  
Polish Code ◽  
Code Of Professional Conduct ◽  
Nurses And Midwives

A code of professional conduct is a collection of norms appropriate for the nursing profession and should be the point of reference for all decisions made during the care process. Codes of ethics for nurses are formulated by members of national nurses’ organizations. These codes can be considered to specify general norms that function in the relevant society, adjusting them to the character of the profession and enriching them with rules signifying the essence of nursing professionalism. The aim of this article is to present a comparative analysis of codes of ethics for nurses: the ICN’s Code of ethics for nurses, the UK’s Code of professional conduct, the Irish Code of professional conduct for each nurse and midwife, and the Polish Code of professional ethics for nurses and midwives. This analysis allows the identification of common elements in the professional ethics of nurses in these countries.

scholarly journals Professional Ethics and Disciplinary System in the KCA

2016 ◽  
Vol 4 (1) ◽  
pp. 62
Author(s):  
Albulena Ukimeraj
Keyword(s):  
Professional Ethics ◽  
Code Of Ethics ◽  
Professional Conduct ◽  
Legal Ethics ◽  
Basic Principles ◽  
Strict Adherence ◽  
Legal Professionals ◽  
Disciplinary System ◽  
Code Of Professional Conduct ◽  
Legal Grounds

The term “ethics” comes from the Greek word 'ethos/ethikos', which means 'tradition, custom or habit". On the other hand, the science that addresses the requirements/duty to act ethically is called Deontology. In exercising the legal profession, Deontology is found as a discipline incorporating a set of principles and rules which must be acknowledged and adhered to by an exercising lawyer in his/her profession. The conduct of lawyers must be exemplary both in exercising profession and outside, in accordance with the dignity inherent to the profession. In recognizing principles and rules of the Code of Professional Conduct and deontology, lawyers must also adhere in their own professional conduct. In exercising their functions, all lawyers are under oath and must live to the commitment of strict adherence and full willingness to an Ethical Code of the profession. The Code of ethics determines the rules of behaviour, which must be adhered to by all lawyers in exercising their profession and rendering their services, to maintain and uphold the dignity and reputation of the Bar Profession. Failure to know the code of ethics does not justify any breach that a lawyer may commit. The idea of addressing this topic stems from the fact that often, lawyers as legal professionals come to confront with their Code of Professional Ethics. Therefore, considering the role and relevance of ethics in the bar profession, in this paper, I have elaborated on the legal grounds of KCA foundation, the regional coverage of the KCA, with a special emphasis on the professional legal ethics and the disciplinary system established by the Chamber of Advocates of Kosovo, a constitutionally established institution, disciplinary proceedings and measures imposed on the lawyers in case of breaches of their own Professional Ethics, concluding with basic principles of conduct and service provision by lawyers.

scholarly journals Statewide Adoption of the AICPA Code of Professional Conduct: A Review of Recent AICPA Disciplinary Actions

2020 ◽  
Vol 9 (1) ◽  
pp. 16
Author(s):  
Devon Baranek ◽  
Ethan Kinory
Keyword(s):  
New York ◽  
Codes Of Conduct ◽  
Common Type ◽  
Professional Conduct ◽  
Disciplinary Actions ◽  
Recent Sample ◽  
Disciplinary Process ◽  
Code Of Professional Conduct

This study reviews the AICPA disciplinary process and examines a recent sample of disciplinary actions taken against practitioners for ethics violations. Trends related to enforcement and disclosure of actions are inspected and additional details are provided based on state codes of conduct. We consider the effects of uniform statewide adoption of the AICPA Code of Professional Conduct for CPAs, as recently encouraged by the AICPA and NASBA. We find 43% of state accounting boards have formally adopted the AICPA Code of Professional Conduct, 35% have not adopted the Code and 22% have partially adopted the Code. The three states with the highest number of disciplinary actions are New York, California and Texas, none of which have adopted the Code. Of the top ten states with the greatest number of enforcement actions, only two have formally adopted the Code. The most common type of investigation in the sample is an automatic disciplinary provision by the AICPA. Dispositions for violations appear to be getting more severe, with admonishments declining and settlements, terminations and suspensions taking its place.

scholarly journals Etika Profesi dan Profesionalisme Public Relations

2019 ◽  
Vol 2 (1) ◽  
pp. 44
Author(s):  
I Dewa Ayu Hendrawathy Putri
Keyword(s):  
Public Relations ◽  
Professional Ethics ◽  
Code Of Ethics ◽  
Codes Of Conduct ◽  
Code Of Conduct ◽  
Professional Conduct ◽  
Human Relationships ◽  
Moral Standards ◽  
Ethics Code ◽  
Code Of Professional Conduct

<em>Professional Ethics emphasis on human relationships with others who have the same profession. The goal, so there is a good cooperation and alignment between one individual with another individual in the same profession. Ethics in Public Relations have the same goal with the ethics of the profession. Their ethics Public Relations No alignment is expected to lead to good cooperation between individuals within the scope of Public Relations and improve the professionalism of practitioners of Public Relations. A professional in performing their duties and obligations are always closely related to the code of ethics (code of profession) and codes of conduct (code of conduct) as moral standards, benchmarks or guidelines in carrying out the work and responsibilities of each in accordance with its function and role in the organization represents. In addition, a public relations professional must be able to work or to act through a thorough consideration and correct. A professional can distinguish ethically which can be done and what can not be done according to the guidelines of the code of professional conduct that is carried by the person concerned</em>

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