Page 1 of 3 D550 Six Week Study Guide.docx D550 Six Week Study Guide.docx.pdf
Discuss the relationship between ethics, values, and ethical decision-making.
Explain how characteristic traits of behavior influence ethical decision-making.
Differentiate between moral philosophies and their effect on ethical reasoning in
accounting.
Describe how professional accountants serve the public interest and their obligations
under the A I C P A Code.
Apply the A I C P A Code and ethical reasoning methods to a case study.
Analyze the thought processes involved in and the impact cognitive biases have on
making decisions and taking ethical action.
Describe Kohlberg’s stages of moral development.
Explain Rest’s Model and how its components influence ethical decision-making.
Describe the link between organizational culture, ethical climate, ethical leadership,
and ethical decision-making.
Distinguish between Equity, Diversity, and Inclusion.
Apply both the Integrated Ethical Decision-Making Model and the Giving Voices to
Values Methodology to a case study.
Describe the causes of fraud, detection methods, and preventative controls.
Describe the signs that an organization has collapsed ethically.
Discuss compliance, integrity, and employee views about ethics in the workplace.
Describe the scope and role of corporate governance systems in the ethical decision-
making process.
Explain the models of corporate governance and ethical expectations of organizations.
Explain how the provisions of the Sarbanes-Oxley Act relate to corporate governance,
including relationships with key parties.
Discuss whistleblowing procedures under Dodd-Frank and concerns about the
program.
Explain professional judgment and the C P A’s obligations under the A I C P A Code
of Conduct.
Explain how to apply the threats and safeguards approach to independence.
Discuss SEC actions taken against auditors because of a lack of independence.
Describe the process to resolve ethical conflicts that may cause rules violations.
Explain how the conceptual framework works to keep in check possible violations of
integrity and objectivity for C P As in business.
Explain how to apply the rules of conduct in the A I C P A Code to the performance of
professional services.
Analyze the ethics rules for tax practice and how they are influenced by the realistic
possibility standard.
This study source was downloaded by 1827175 from cliffsnotes.com on 01-08-2026 17:30:37 GMT -06:00
D550 Six Week Study Guide.docx.pdf /2026-2027 D550 Six Week Study Guide.docx.pdf 100% correct
https://www.cliffsnotes.com//study-notes/26683432
Discuss the relationship between ethics, values, and ethical decision-making.
Explain how characteristic traits of behavior influence ethical decision-making.
Differentiate between moral philosophies and their effect on ethical reasoning in
accounting.
Describe how professional accountants serve the public interest and their obligations
under the A I C P A Code.
Apply the A I C P A Code and ethical reasoning methods to a case study.
Analyze the thought processes involved in and the impact cognitive biases have on
making decisions and taking ethical action.
Describe Kohlberg’s stages of moral development.
Explain Rest’s Model and how its components influence ethical decision-making.
Describe the link between organizational culture, ethical climate, ethical leadership,
and ethical decision-making.
Distinguish between Equity, Diversity, and Inclusion.
Apply both the Integrated Ethical Decision-Making Model and the Giving Voices to
Values Methodology to a case study.
Describe the causes of fraud, detection methods, and preventative controls.
Describe the signs that an organization has collapsed ethically.
Discuss compliance, integrity, and employee views about ethics in the workplace.
Describe the scope and role of corporate governance systems in the ethical decision-
making process.
Explain the models of corporate governance and ethical expectations of organizations.
Explain how the provisions of the Sarbanes-Oxley Act relate to corporate governance,
including relationships with key parties.
Discuss whistleblowing procedures under Dodd-Frank and concerns about the
program.
Explain professional judgment and the C P A’s obligations under the A I C P A Code
of Conduct.
Explain how to apply the threats and safeguards approach to independence.
Discuss SEC actions taken against auditors because of a lack of independence.
Describe the process to resolve ethical conflicts that may cause rules violations.
Explain how the conceptual framework works to keep in check possible violations of
integrity and objectivity for C P As in business.
Explain how to apply the rules of conduct in the A I C P A Code to the performance of
professional services.
Analyze the ethics rules for tax practice and how they are influenced by the realistic
possibility standard.
This study source was downloaded by 1827175 from cliffsnotes.com on 01-08-2026 17:30:37 GMT -06:00
D550 Six Week Study Guide.docx.pdf /2026-2027 D550 Six Week Study Guide.docx.pdf 100% correct
https://www.cliffsnotes.com//study-notes/26683432
