Overview
Sometimes, ethical violations occur that do not make headlines but can have a negative impact on a company. Imagine that you are an accounting associate working for a large, privately held company. One of the responsibilities of your department is to prepare quarterly reports for distribution to investors and to calculate and disperse dividend checks for these investors. One evening, you notice that the recycling bin that the nightly custodial workers empty is overflowing with documents. Upon further inspection, you realize these papers are drafts of the quarterly financial statements and lists of investor names and addresses for mailing checks and statements. You do not think these documents should be seen by anyone outside the accounting department, but the company policy is silent on this issue. You decide to draft an email to the corporate controller explaining the situation and your concerns.
Directions
Write a concise email to the controller explaining the situation. Be sure to follow proper email etiquette.
Specifically, you must address the following rubric criteria:
- Explain the situation to the corporate controller.
- Discuss how the AICPA Code of Conduct applies to this situation.
- Explain the potential consequences of ignoring the issue.
- Suggest modifications to company policies that could prevent the issue going forward.
What to Submit
Submit your professional email as a 1- to 2-page Microsoft Word document with double spacing, 12-point Times New Roman font, and one-inch margins. Sources should be cited according to APA style.
Module One Activity Rubric
| Criteria | Exemplary (100%) | Proficient (90%) | Needs Improvement (70%) | Not Evident (0%) | Value |
|---|---|---|---|---|---|
| Situation | Exceeds proficiency in an exceptionally clear, insightful, or sophisticated manner | Explains the situation to the corporate controller | Shows progress toward proficiency, but with errors or omissions; areas for improvement may include adding details related to the situation | Does not attempt criterion | 20 |
| AICPA Code of Conduct | Exceeds proficiency in an exceptionally clear, insightful, or sophisticated manner | Discusses how the AICPA Code of Conduct applies to this situation | Shows progress toward proficiency, but with errors or omissions; areas for improvement may include adding details related to how the AICPA Code of Conduct applies to this situation | Does not attempt criterion | 20 |
| Consequences | Exceeds proficiency in an exceptionally clear, insightful, or sophisticated manner | Explains the potential consequences of ignoring the issue | Shows progress toward proficiency, but with errors or omissions; areas for improvement may include adding details related to the potential consequences of ignoring the issue | Does not attempt criterion | 20 |
| Modifications | Exceeds proficiency in an exceptionally clear, insightful, or sophisticated manner | Suggests modifications to company policies that could prevent the issue going forward | Shows progress toward proficiency, but with errors or omissions; areas for improvement may include adding details related to modifications to company policies that could prevent the issue going forward | Does not attempt criterion | 20 |
| Clear Communication | Exceeds proficiency with an intentional use of language that promotes a thorough understanding | Consistently and effectively communicates in an organized way to a specific audience | Shows progress towards proficiency, but communication is inconsistent or ineffective in a way that negatively impacts understanding | Shows no evidence of consistent, effective, or organized communication | 10 |
| Citations and Attributions | Uses citations for ideas requiring attribution, with few or no minor errors | Uses citations for ideas requiring attribution, with consistent minor errors | Uses citations for ideas requiring attribution, with major errors | Does not use citations for ideas requiring attribution | 10 |
| Total: 100% |