In Person-Live
Beer & Ethics - Acts Discreditable: A Powerful Ethics Rule that Isn't Really About Ethics
Thursday, June 1, 2023 | 4:00 pm - 6:00 pm
Wolverine State Brewing Co. Ann Arbor, MI
Course # 142360 | by MICPA
Members SAVE $20
Speakers: Albert D. Spalding Jr.
Time: 4:00 pm - 6:00 pm
Total Credits: 1.0
Earn Up To: 1.0 ET credits
Level: Basic
Vendor: MICPA

What you will learn

Join us for a learning event like no other as we take a tour of a local brewery and learn more about the process by which Michigan craft beer is made. Enjoy networking with your peers as you munch on appetizers and taste the taps and then enjoy a 50 minute Ethics session.

In the ethics session:

  • Recognize differing objectives of ethical rules and principles
  • Differentiate between rules-based ethics (such as the AICPA Code of Professional Responsibility) and principles-based ethics (such as the IFAC Code of Ethics for Professional Accountants)
  • Develop a broad perspective of what it means to discredit the accounting profession
  • Analyze a case that raises questions about what acts actually discredit the profession


Ethics is often described in terms of doing the right thing and having integrity. The Acts Discreditable Rule of the AICPA Code of Professional Conduct is the shortest and simplest of all rules, and the only rule that applies to retired or nonworking CPAs. It is also the most all-encompassing of all the AICPA ethics rules. But is it even "ethics" as such? This workshop explores the idea of ethics in the context of this simple rule.


Advanced Preparation:
  • AICPA Rules-Based Ethics
  • A Narrow View of Acts Discreditable
  • Compare: A Principled View of Acts Discreditable
  • Case
  • Conclusion

All accounting professionals.

  • Regulatory Ethics
  • Albert D. Spalding Jr.
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