Objectivity and independence

 

Explore one principle in depth and discuss it and others with your peers.
Principles of professional conduct to examine in the AICPA Code of Professional Conduct document: Objectivity and independence
Reflect on what appropriate practice of the 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 the 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?

 

 

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