Passing the Test: Ethics and Integrity in Professional Education and Exams.

A critical component of accounting education is the ability to recognize ethical dilemmas and make ethical decisions. This case provides three vignettes involving ethical dilemmas faced by staff accountants early in their professional careers. The fictional vignettes are inspired by SEC and PCAOB enforcement actions that resulted in severe penalties for the individuals and firms involved. After completing this case, students will be better able to (1) apply critical thinking skills to a real-world scenario (i.e., cheating on professional exams) to understand ethical dilemmas, identify and evaluate alternative paths of action, and determine and defend a preferred outcome scenario; (2) demonstrate an understanding of ethical issues related to cheating on professional examinations and the related impact on the accounting profession; and (3) apply ethics-related principles from the AICPA Code of Professional Conduct to ethical dilemmas seen in the real world. JEL Classifications: M41; M42. [ABSTRACT FROM AUTHOR]