Ans 8:

Principles of the Code of Professional Conduct that are violated includes:

Principle # 1 Responsibility Principle - In carrying out her responsibility, she should have exercised sensitive
professional and moral judgements. Her act to cut time by singing in, immediately leaving back to office and
skipping the program does not qualify as an appropriate moral judgement on her part.
Principle # 2 Public Interest Principle - Public Interest Principle requires that she as a CPA should demonstrate
commitment to professionalism. By procrastinating and unwillingness to attend the continuing education session,
she failed to demonstrate willingness to continually maintain and improve her skills as CPA. Thus she failed in her
obligation to demonstrate commitment to professionalism.
Principle # 3 Integrity Principle - CPAs must always display honest and straightforward behavior without
subordinating their judgment to others. Integrity principle also requires compliance with the spirit of the rule, not
just its formal articulation. By only satisfying the technical requirement of signing-pin and leaving back to the
office, she relied on technicalities as a pretense for avoiding ethical conduct. Thus she has also violated the principle
of integrity.
Principle # 5 Due Care Principle - She failed to reap educational benefits provided by the education program to
keep her improving her competence and quality of services as a CPA.
Principle # 6: Scope and Nature of Services Principle - She violates this principle as she fails to have appropriate
training and skills to perform her obligations with a high level of professional excellence.
However, Principle # 4 Objectivity and Independence Principle focuses on the duty to act without bias and conflict
of interest in discharging professional responsibilities. As implied from the aforementioned case study, this principle
does not appear to be relevant to this CPAs unethical behavior.