Ep. 63: Mind over bright lines — Tools for thinking outside the box

Ethically Speaking

The busier we get, the more we tend to rely on bright lines to help us navigate the world around us. Easy rules to make work simpler. But as trusted advisers in a profession the public relies on, easy rules don’t always cut it for accountants. Sometimes, as Sarah Brack, CPA, says in this episode, you have to use that big brain in extraordinary ways.

As our profession transitions from a rules-based approach to a more principles-based approach, the AICPA is here to help.

Listen as we discuss the zeitgeist, the changing profession, and the help you can find in our ethics library when you need it.

AICPA resources

• Conceptual Framework for Independence
• Conceptual Framework for Members in Public Practice
• Conceptual Framework for Members in Business
• Toolkits – Look on this page for the list of interactive toolkits we discussed in the episode.
• Ethics hotline: [phone] (option 2 then option 3) or [e-mail]

International resource

IESBA fact sheet: If you’re interested in diving deeper into how international standards are evolving, you can start with the International Ethics Standards Board for Accountants’ fact sheet on the role and mindset changes.