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These case studies were developed by Dr. Howard A. Kanter of the DePaul University School of Accountancy and the ICPAS Ethics Committee as examples of how to interpret the rules of the codes of professional conduct.  Thank you to all who created and continue to maintain this resource.



The Last Shot at the Buzzer...Too Late! The Case of the Losing Lady

Code of Professional Conduct Section:
1.400.001-Acts Discreditable Rule
(Formerly Rule 501 Acts Discreditable)



Do You Have What It Takes? The Case of the Inadequate Accountant

Code of Professional Conduct Sections:
1.310.001-Compliance With Standards Rule
(Formerly Rule 202 Compliance with Standards)

1.320.001-Accounting Principles Rule
(Formerly Rule 203 Accounting Principles)



Give It Back! The Case of Empty Promises

Code of Professional Conduct Section:
1.400.001-Acts Discreditable Rule

(Formerly Rule 501 Acts Discreditable)



Oops! The Case of the Harmless Mistakes

Code of Professional Conduct Sections:
1.300.001-General Standards Rule

(Formerly Rule 201 General Standards)

1.400.004-Acts Discreditable Rule
(Formerly Rule 501 Acts Discreditable)



Stop Thief! The Case of the Almost Stolen Clients

Code of Professional Conduct Section:
1.600.001-Advertising and Other Form of Solicitation Rule

(Formerly Rule 502 Advertising and Other Forms Solicitation)