Access the AICPA’s Code of Professional Conduct. Read the sections on integrity (0.300.040), Objectivity and Independence (0.300.050) and Due Care (0.300.060). Note that section (0.300.040.05) indicates that “Integrity also requires a member to observe the principles of objectivity and independence and of due care”. Discuss the following:
1. Why is objectivity and independence a necessary component of integrity, according to the AICPA?
2. Why is independence a necessary component of integrity, according to the AICPA?
3. Are these principles consistent with a Christian ethical perspective?
4. Discuss a personal or professional situation in which integrity was impacted by objectivity/independence or due care.
Link
https://pub.aicpa.org/codeofconduct/ethicsresources/et-cod.pdf
Post by classmate 1
1: Why is objectivity and independence a neccessary component of integrity, according to the AICPA?
In the sections we read, it clearly states that integrity is a trait where all public trust is derived from. Integrity is used as a test for your decisions. As for objectivity and independence, those keep your personal conflics seperated from your current issues that you may be dealing with at work, and keeps your interests seperated.
2: Why is independence a necessary component of integrity, according to the AICPA?
Independance ensures that an outside source will not affect your choices and decisions. If you do not have independence, there may be significant external influence that will sway your judgement, and skew your ethics and integrity.
3: Are these principles consistent with a Christian ethical perspective?
In a way, yes. We are not supposed to be affected by the ways of the world, and allow our faith in God to guide our decisions. But also, the text seems to be saying that we are to make decisions on our own, objectively and without our own personal beliefs affecting us, so that would suggest that we need to throw out our religious beliefs to make a good ethical choice, and that is not consistent with the Christian perspective.
4: Discuss a personal or professional situation in which integrity was impacted by objectivity/independence or due care.
When I was an RA, I had a friend that I knew had been doing drugs. It was required that I report it, and let my supervisors handle that, but it was hard to do that because I didn’t want to get a friend in trouble after he trusted me enough to share that information that he was struggling with that. In the end it ended up being a good idea, and he didn’t get in trouble, but was instead shown grace and given a second chance and an offer to clean that up and do rehabilitation.
Post by classmate 2
1. Objectivity and independence are important to integrity because the maintenance of objectivity and independence requires a continuing assessment of client relationships and public responsibility. Which carries to having integrity and carrying yourself a certain way around the people your work with.
2. independence is important to integrity because even though you’re working independently you will still have the same responsibility and carry yourself a certain type of way and show your integrity.
3. I think the rules are consistent with Christian ethics. I say this because this is a natural trait people should have especially with being social around other people and it can really show what kind of person you are with the different rules of integrity and how they apply in everyday life.
4. A professional situation where integrity was impacted by due care was at fast food when I worked with a manager that would just disappear on the job and leave me in the store alone. I would have to step up myself and do most of the job alone and not go crazy on the manager and show some integrity even if I felt wronged at the time.
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