Specific questions
1 Can you identify any potential problems or criticisms of the principles outlined in the conceptual framework in this case?
2 Do you think using these principles would be interpreted and applied consistently between individual accountants in determining whether an action is ethical?
3 How effective do you think such a framework is in (a) ensuring accountants act ethically and (b) enforcing or penalizing unethical behavior?
4 Would a set of specific rules about what constitutes ethical and unethical behaviors in specific circumstances be more or less useful than the principles in the code of conduct outlined?
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