GBERMIC REVIEWER Virtues – COURAGE in between cowardice and

Study before CPA – Initial Professional Devt recklessness

Passed CPA and during practice – Continuing GENEROSITY is between stinginess and profluagacy
Professional Devt
We need: Whether you can act virtuously depends on your
Technical Skilla – PFRS (head) upbringing and moral education
Professional Competence – communication (hands)
Professional Values, Ethics and Attitude – (heart)
Proficiency level – questioning mindset and well-
researched conclusions

Accountant
1. Professional
a. Mastery of High Technical Skill
b. Ethics
c. Accountability
2. Metaphors
a. Applied Finance
b. Applied Ethics
i. Intl Ethical Standards
ii. ACA Reports
Normative Ethics
- Focus on outcome, agent, duties, ralationships
Metaethics
- What do we mean by right? Is it good because a
higher being tells us it is good? Or someone tells
you its good?
Applied ethics
- Focuses on controversial issues (ethics of
artificial intelligence)

NORMATIVE ETHICAL THEORIES

Utilitarianism
- Most benefit, most number
- Teleological approach – outcome focused
- Rule: follows the general rule (ex: lying)
- Act: based on situation/case to case
- No duty to general public
Deontology
- In line with duty/obligation to people
Virtue Ethics – make person ethical
- By plato cardinal (temperance, courage, justice,
wisdom)

Connect to real life and outcomes

Present concepts

Aristotle – vieture ethics – to live a good life

Pneudemonia – result od=f successful life lived well
with a bit of good luck
Nichomachean ethics – how to live virtues