ACCT- Principles of Auditing and Other Assurance Services

Ethics Paper

1) Paper length should be 4 to 5 pages not including the title page or references. (double space is fine)

2) Select a case which concerns some ethical issue faced by auditors or accountants in general. The case can deal with any type of service offered by an accounting firm.  It does not necessarily have to be audit services.  It can deal with tax or consulting services.

3) It does not have to be a famous or landmark case. For example, you could write about problems faced by a local accountant in a town near your home.  You may be able to find a newspaper article describing some sort of fraud or other problem that took place locally, or in the state where you live.

4) Address the following points:

a) Discuss the facts of the case and describe the ethical dilemma or violation faced by the accountant or his/her accounting firm.  Also address what AICPA ethical rules were violated?

b) What was the outcome of this case?

c) Was the outcome fair to the client, third party beneficiaries if any, the accountant and any other injured parties?