ACC499 ACCOUNTING CAPSTONE (STRAYER UNIVERSITY)
Search the American Institute of Certified Public Accountants web site for CPA ethical violations and disciplinary cases at http://www.aicpa.org/ForThePublic/DisciplinaryActions/Pages/default.aspx.
1. Identify separate cases where a CPA has violated Rule 102 ? Integrity and Objectivity, Rule 201 ? Professional Competence, Rule 202 ? Compliance with Standards, and Rule 501 ? Acts Discreditable.
2. For each case, discuss the following:
a. The expectation of the code and how the CPA violated it.
b. The disciplinary action taken.
c. Discuss whether you agree or disagree with the disciplinary action taken and state your rationale.
d. Determine how the AICPA can prevent this type of breach in the code of conduct in the future.
The specific course learning outcomes associated with this assignment are:
? Analyze business situations to determine the appropriateness of decision making in terms of professional standards and ethics.
? Use technology and information resources to research issues in accounting.
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