How to Integrate Ethics Topics from AICPA’s Content and Skills Specification for the Uniform CPA Examination across the Accounting Curriculum

• In Event: Teaching, Learning, and Curriculum 2

Abstract

This paper presents a road map for the coverage of the ethics topics as outlined in the American Institute of Certified Public Accountants’ (AICPA) Content and Skills Specifications for the Uniform CPA Examination across the accounting curriculum. It provides an overview of the International Federation of Accountant’s (IFAC) global ethics framework. It also assesses the current status of the convergence project for the harmonization of U.S. and IFAC sets of ethics standards. The paper outlines the ethics topics as per AICPA’s Content and Skills Specification for the Uniform CPA Examination. IFAC’s International Education Standard (IES) 4 pertaining to professional values, ethics, and attitudes, IFAC’s Ethics Education framework, and process maps serve as bases for the integration of specific ethics topics across foundation-level and accounting major courses in business programs.

Authors

• Susan Sadowski, Shippensburg University of Pennsylvania

• J. R. Thomas, Daniel Webster College