Acts Discreditable: A Powerful Ethics Rule (1 hour)

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Nov 23, 2020

Registration: 10:00 AM / Program: 10:30 AM - 11:30 AM Pacific Time


Member Fee: $0.00
Nonmember Fee: $0.00

Available Discounts

AICPA Member: None
Full time Accounting Educator: None


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.

Note: Beginning July 1, 2020, ALL active and inactive licensees are required to take an Oregon-specific ethics course to meet the CPE requirement for renewal.

Designed For

All accounting professionals.


  • 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
  • Appreciate and better understand the profession's efforts at reputation management
  • Analyze cases involving acts that could be seen as discrediting the accounting profession

Major Subjects

  • What Is and Isn't Ethics: Personal, Professional and Promulgated
  • Rules-Based versus Principles-Based Ethics
  • A Narrow View of Acts Discreditable versus a Broad View of Acts Discreditable
  • Reputation Management and the Sustainability of the Accounting Profession
  • Cases and Controversies Involving Acts Discreditable

This event has already passed. If you have any questions, please contact us at 503-641-7200 or email