Business Ethics Cpa Essay

Words: 1317
Pages: 6

QUESTIONS FOR THE ‘ETHICALLY-PROFESSIONAL’
C.P.A.-TO-BE

1. Do YOU care about how your actions as a C.P.A. could benefit or harm other persons / society?
(from our discussion of Psychological Egoism)

I care about how my actions as a C.P.A could benefit or harm other persons/society. I realize that as a professional working for the public I need to use due care in working as a C.P.A. As a member of the AICPA I’m obligated to follow the Code of Ethics designed for members to follow when working in the profession. It is in my own self-interest to follow the code of ethics, as if I don’t I might have to bear the consequences, for example suspension of my license. As a C.P.A professional it is in my own self-interest to follow the
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God’s command is to bring peace and harmony, and not war and destruction. In the case of societies we would do that by following the society’s laws and regulations. In the case of a profession, in my case C.P.A, it is then my obligation to follow the rules and regulations set forth by the binding authorities of the profession in which I am working. I must follow these rules whether or not they align with my personal ethical values. I need not look out for my own personal benefit but for the benefit of the whole C.P.A professional community and the public who has entrusted us as professionals.
Divine command theorists believe that morality and religion go hand in hand. Thus, my religious or spiritual values and principles would have a good impact on my conduct as a C.P.A. Specific rules of the profession of C.P.A. would not be in any religious by laws. However, general values and principles of any religion would require non-destructive behavior.

5. Should YOU act reasonably and perform only those actions as a C.P.A. that you have the best rational-ethical reasons for performing?
(from our discussion of Natural Law and Kantian theories)
I should act reasonably, and I should perform only those actions as a C.P.A that have some rational reason behind them. Some moral values are inherent in human nature and they are universally cognizable by virtue of human nature and human