CPA Code Flashcards

1
Q

What are the 4 principles of the CPA ethics code in order?

A
  1. Respect for the Dignity of Persons and Peoples
  2. Responsible Caring
  3. Integrity in Relationships
  4. Responsibility to Society
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2
Q

What is the Respect for the Dignity of Persons and Peoples principle?

A

This principle, with its emphasis on inherent worth, non-discrimination, moral rights, distributive, social and natural justice, generally should be given the highest weight, except in circumstances in which there is a clear and imminent danger of bodily harm to someone.

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2
Q

What is the Responsible Caring principle?

A

This principle generally should be given the second highest weight. Responsible caring requires competence, maximization of benefit, and minimization of harm, and should be carried out only in ways that respect the dignity of persons and peoples.

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3
Q

What is the Integrity in Relationships principle?

A

This principle generally should be given the third highest weight. Psychologists are expected to demonstrate the highest integrity in all of their relationships. However, in some circumstances, Principle III values (e.g., openness, straightforwardness) might need to be subordinated to the values contained in the Principles of Respect for the Dignity of Persons and Peoples, and Responsible Caring.

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4
Q

What is the Responsibility to Society principle?

A

This principle generally should be given the fourth highest weight of the four principles when it conflicts with one or more of them. Although it is necessary and important to consider responsibility to society in every ethical decision, adherence to this principle needs to be subject to and guided by Respect for the Dignity of Persons and Peoples, Responsible Caring, and Integrity in Relationships. When the welfare of an individual or group appears to conflict with benefits to society, it is often possible to find ways of working for the benefit of society that do not violate respect for dignity, responsible caring or integrity. However, if this is not possible, the dignity, well-being and best interests of persons and peoples, and integrity in relationships should not be sacrificed to a vision of the greater good of society.

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5
Q

What are the first 5 steps when considering an ethical dilemma?

A
  1. Identification of the individuals and groups potentially affected by the decision.
  2. Identification of ethically relevant issues and practices, including the moral rights, values, well- being, best interests, and any other relevant characteristics of the individuals and groups involved, as well as the cultural, social, historical, economic, institutional, legal or political context or other circumstances in which the ethical problem arose.
  3. Consideration of how one’s own biases, external pressures, personal needs, self-interest, or cultural, social, historical, economic, institutional, legal, or political context and background, might influence the development of or choice between courses of action.
  4. Development of alternative courses of action.
  5. Analysis of likely short-term, ongoing, and long-term risks and benefits of each course of action on the individuals and groups involved or likely to be affected, taking into account relevant individual and cultural, social, historical, economic, institutional, legal, and political contextual factors.
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6
Q

What are steps 6-10 when considering an ethical dilemma?

A
  1. Choice of course of action after conscientious application of existing principles, values, and standards (which includes but would not be limited to relevant laws and regulations).
  2. Action, with a commitment to assume responsibility for the consequences of the action.
  3. Evaluation of the results of the course of action.
  4. Assumption of responsibility for consequences of action, including correction of negative consequences, if any, or re-engaging in the decision-making process if the ethical issue is not resolved.
  5. Appropriate action, as warranted and feasible, to prevent future occurrences of the dilemma (e.g., communication and problem solving with colleagues and team members or other collaborators; changes in procedures and practices).
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