Professional and Regulatory Organization

Making reference to the Code of Ethics for Professional Accountants, advise Jack as to what he should do in response to the information he has provided regarding the audit of Switch Ltd. Use the following American Accounting Association (AAA) Model template to guide your response.

American Accounting Association Model Decision-making process
1. Determine the facts The facts are …
2. Define the ethical issues
3. Identify the major principles, rules, and values
4. Specify the alternatives
5. Compare values and alternatives
6. Assess the consequences
7. Make your decision


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This assessment task will work towards assessing the following learning outcome/s:

  • be able to explain and critically evaluate influences on audit and assurance services including: Australian and international professional standards, statutory and common laws, regulatory bodies, and public expectations within a global market.
  • be able to exercise critical and reflective judgement and appreciate the value of ethical practice.

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