The case of Pilot error
Ethics
Charles Selcer, CPA, MBA | April/May 2024 Footnote
Editor's note: Updated April 1, 2024
Pompous Pilot, CPA — along with Bill Otto — is a co-managing partner of the CPA firm, Otto Pilot. Pompous is a very important and busy man. One morning he had a tax CPA class he needed to attend but, as luck would have it, an important client arrived at his office unexpectedly at that same time. He, therefore, instructed a senior accountant, Duke D’Ferential, to sit at his computer and click whenever the attendance check came up so Pompous could get his credits in.
Q. Anything categorically unethical here?
A. Yes, for both Duke and Pompous. “A member should be considered in violation of the Acts Discredited Rule 1.400.01 if a member engages in false, misleading or deceptive acts related to professional qualification or competencies. Examples of such false, misleading or deceptive acts include falsifying or misrepresenting attendance at a professional evaluation course.”
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