Foundational principles of professional conduct articulated in section 300 form the basis for the AICPA Code of Professional Conduct. Choose one behavioral imperative from section 300 (e.g., public interest, responsibility, due care, independence, objectivity, integrity, confidentiality, due care, conflict of interest, etc.) that you anticipate will prove challenging for you to manage during your career in public accounting. Describe why this behavioral imperative challenges you and articulate an approach or plan to manage such challenges.
Shy people may find it challenging to speak up when circumstances require
People with heavy financial burdens may be challenged to put the public interest first
Friendly people may find themselves in situations that challenge their objectivity
Many people do not like to deliver bad news, even when necessary
Self-assured people may take on engagements for which they are not prepared (due care)
Helpful people can place themselves in situations with conflicting interests or independence issues
People with a keen sense of moral justice may find challenging the requirements of confidentiality