AICPA Code of Conduct

This final reflection asks you to synthesize what you have learned throughout the course and evaluate how your thinking about ethical issues in accounting has developed. The focus is on your growth, perspective, and future application.

Instructions

Prepare a well-organized reflection paper (minimum 750 words) that addresses the following:

1. Evolution of Ethical ThinkingHow has your perspective on ethical dilemmas in accounting changed over the course?

What assumptions or approaches did you have at the beginning?

How do you approach ethical issues differently now?

2. Standards & Regulation (Personal Application)

Identify one professional rule or regulation (e.g., AICPA Code of Professional Conduct, Sarbanes-Oxley Act, IRS Circular 230) and explain how you expect it to be most relevant in your own professional career. Be specific about when and how it might apply.

3. Key Takeaway & Future Application

What is one key takeaway from this course that will influence your behavior as an accounting professional? Describe how you will apply it in practice.

Submission Requirements

Minimum 750 words

Clear organization (use headings or paragraphs aligned with the prompts)

Professional writing appropriate for a graduate-level course

Submit as a Word document, 12pt font

Evaluation Criteria

Depth of reflection and insight (40%)

Connection to course concepts (30%)

Clarity and professionalism of writing (30%)