Questions for the Ethically Challenged Cpa

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)

Psychological egoism asserts that each person does in fact pursue her own self-interest above all else. I do believe that a compromise between benefit to self and benefit to others/society can be found. However, I think of this in a personal context and not a professional one. As a professional, CPA in this case, I believe I have a duty to behave and act in an ethical manner and uphold the standards and principles set out for the profession. My personal conscience requires nothing less (this is where I benefit), and by doing so, my actions ultimately benefit society as a whole.

2. Do YOU believe that there are (at least some) objective ethical standards and norms? – Or do you think that ethical standards and norms are subjective, merely a matter of what you subjectively feel is right / wrong?

(from our discussion of Ethical Subjectivism)

Ethical subjectivism asserts that there is no such thing as “objective” right or wrong, and that where morality is concerning, there are no facts and no one is right. Having been raised a Catholic and developed a strong conscience concerning right and wrong, it is a very good question to ask whether or not I believe that there are at least some objective ethical standards and norms. I believe the answer is yes that objectivity does exist in at least some ethical standards and norms. Many of the ethical rules for CPAs, I believe, are written in such a clear and descriptive way so as to minimize subjectivity and maximize objectivity regarding their application. This is necessary in order to provide clarity, especially for those who do not have a developed sense of right and wrong, as to what actions are right and wrong from the perspective of the practicing CPA.

3. Do YOU accept ethical obligations to...