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Describe five cardinal virtues of professional accountants

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Article - It's Time for Principles-Based Accounting Ethics by Albert D. Spalding Jr. Alfonso Oddo

1. Do you agree with the authors that a code of ethics should do more than establish minimum acceptable standards? Why or why not?

2. Describe the five cardinal virtues of professional accountants that the article's authors discuss.

3. We've talked about rules-based versus principles-based accounting standards. Should we have rules-based ethics standards? Why or why not? Should they tell you exactly what to do in specific ethical situations?

4. Compare and contrast the AICPA's Code of Professional Conduct and the IFAC Code of Ethics for Professional Accountants.

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Reference no: EM131584228

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