6-2 Discussion: Professional Practice

6-2 Discussion: Professional Practice When discussing and evaluating professional ethics, it is essential to understand the purpose, terminology, and repercussions of professional misconduct. The American Institute of Certified Public Accountants (AICPA) code of professional conduct is the gold standard for defining professional conduct in accounting; it is therefore important for business professionals to be familiar with. In this discussion, you will 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:ResponsibilitiesPublic interestIntegrityObjectivity and independenceDue careScope and nature of servicesThen, 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?To complete this assignment, review the Discussion Rubric.OverviewYour active participation in the discussions is essential to your overall success this term. Discussion questions will help you make meaningful connections between the course content and the larger concepts of the course. These discussions give you a chance to express your own thoughts, ask questions, and gain insight from your peers and instructor.DirectionsFor each discussion, you must create one initial post and follow up with at least two response posts.For your initial post, do the following:Write a post of 1 to 2 paragraphs.In Module One, complete your initial post by Thursday at 11:59 p.m. Eastern.In Modules Two through Eight, complete your initial post by Thursday at 11:59 p.m. of your local time zone.Consider content from other parts of the course where appropriate. Use proper citation methods for your discipline when referencing scholarly or popular sources.For your response posts, do the following:Reply to at least two classmates outside of your own initial post thread.In Module One, complete your two response posts by Sunday at 11:59 p.m. Eastern.In Modules Two through Eight, complete your two response posts by Sunday at 11:59 p.m. of your local time zone.Demonstrate more depth and thought than saying things like “I agree” or “You are wrong.” Guidance is provided for you in the discussion prompt.

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