Title: Identify ethical considerations for accounting professionals.
Course: Accounting, Advanced (12104-II) > Section: Understanding Business Ethics

Identification should include the effects on the accountant, company, and economy of breaches of professional conduct, such as the following:

- Copyright infringement
- Inappropriate file-sharing
- Improper use of company time (e.g., making personal telephone calls, writing personal emails, visiting social networking and other websites for personal reasons)
- Use of inside information for personal gain
- Violation of standards found in the AICPA’s Code of Professional Conduct