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22WX-2485: Acts Discreditable: A Powerful Ethics Rule (Webinar)

If you have questions about this event, please call us at 952-831-2707.

Date Friday, December 9, 2022
Time 3:00pm - 4:00pm
Central Time
Location Online
CPE credits CPE 1.0
of study
Regulatory Ethics - Technical (1.0)
1.0 Ethics
Instructor Albert Spalding, CPA, JD, Ph.D.
Mike Ilitch School of Business, Wayne State University
Standard Member Fee $39.00
Standard Nonmember Fee $39.00


Ethics is often described in terms of doing the right thing and having integrity. The Acts Discreditable Rule of the AICPA Code of Professional Conduct is the shortest and simplest of all rules, and the only rule that applies to retired or nonworking CPAs. It is also the most all-encompassing of all the AICPA ethics rules. But is it even "ethics" as such? This workshop explores the idea of ethics in the context of this simple rule.

This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Who should take this program?

All accounting professionals.

Major subjects

  • AICPA Rules-Based Ethics
  • A Narrow View of Acts Discreditable
  • Compare: A Principled View of Acts Discreditable
  • Case
  • Conclusion

Learning objective(s)

  • Recognize differing objectives of ethical rules and principles
  • Differentiate between rules-based ethics (such as the AICPA Code of Professional Responsibility) and principles-based ethics (such as the IFAC Code of Ethics for Professional Accountants)
  • Develop a broad perspective of what it means to discredit the accounting profession
  • Analyze a case that raises questions about what acts actually discredit the profession,


Course code Code 22WX-2485
Sponsor CPA Crossings, LLC
NASBA ID#: 108744
Level Basic
Format Group Internet Based
Prerequisites Prereq. None

If you have questions about this event, please call us at 952-831-2707.