Ethics and Governance - Module 2
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Ethics and Governance - Module 2
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Welcome to a deep dive into Ethics and Governance - Module 2! This episode goes beyond mere theory, emphasizing that ethics is absolutely foundational for every practical decision in your accounting career and critical for building and maintaining public trust. We explore how professional ethics is an unwavering commitment to act in the public interest, rather than just complying with rules.
Learn to navigate tough 'right versus right' dilemmas using Dr. Rushworth Kidder's framework. We unpack the APS 110 Code of Ethics, focusing on its five fundamental principles: integrity, objectivity, professional competence and due care, confidentiality, and professional behavior. Discover the conceptual framework (identify, evaluate, address threats), and common threats like self-interest, self-review, advocacy, familiarity, and intimidation. Hear about real-world breaches and the importance of ethical courage in challenging organizational cultures. This deep dive is essential for both nailing your CPA exam and applying these principles in your professional life.
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