有朋友說還是喜歡我正兒八經的筆記...dbq果真是我編故事的能力太差了嗎
往期筆記：
SBL整體結構及學習建議
ACCA Notes | SBL筆記1
ACCA Notes | SBL筆記2
ACCA Notes | SBL 筆記 3
ACCA Notes | SBL 筆記 4
今日講解內容：The Public Interest and Ethical Codes
1. Public interest
此處的public指的是會計師的public，包含客戶、政府、員工、老闆、投資者等等。企業需要承擔社會責任（CSR），會計師對社會也可能產生很大影響。隨著人們對CSR越來越多的重視，企業可以通過這些模式來加強CSR：
- Triple bottom line: financial, social and invironmental impacts
- PPP model: report impacts on people, the planet and profits
- Integrated reporting: financial capitals + human, natural and other capitals
2. Ethicla codes
2.1 Corporate codes
Corporate codes旨在明確企業整體的最低道德標準，幫助公司成員們解決道德衝突。
2.2 Professional codes
如ACCA的道德準則、IFAC code等
包含三部分：
- Part A applies to all professional accountants
- Part B applies to professional accountants in public practice
- Part C applies to professional accountants in business
2.2.1 Fundamental principles of IFAC
- Integrity
- Objectivity
- Professional competency and due care
- Confidentiality
- Professional behaviors
3. Ethical threats and safeguards
這一部分的知識和AA裡面的非常接近，答題時注意要答到點子上，safeguards和threats要一一對應。
所有不符合code of ethics的都可構成threats，這個的判斷一般根據常識都可找出。常見ethical threats可分為以下幾類：
- Self-interest threat
safeguards: remove the individual，inform the client, use an independent partner 等， 要結合具體案例。
- Self-review threat
safeguards: 一般不提供審計以外的服務（除非確實可保證獨立性），做事和審查的不能是一組人，讓其他人檢查，學會拒絕等。
- Familiarity threat
safeguards: 審計團隊不可以有人和客戶有親密關係，輪換制度
- Advocacy threats
safeguards: 拒絕代表客戶/為客戶進行營銷活動等
- Intimidation threats
safeguards: 與self-interest and the advocacy threat相似
4. Fraud, bribery and corruption
可聯繫的知識點：integrity/internal control/risk management/ethics/transparancy等
為了減少fraud, bribery and corruption, 公司可以做的有：
- Proportionality
- Top-level commitment
- Risk management
- Due diligence
- Communicaiton
- Monitoring and review
5. Kohlberg's stages of human moral development
這部分的知識點，考試時要知道案例中的人的做法是屬於哪個level
5.1 Level One（出發點是自己）
- stage 1: obedience and punishment
- stage 2: instrumental purpose and exchange
5.2 Level Two（開始關注他人對自己的期望）
- stage 3：interpersonal accord and conformity
- stage 4: social accord and system maintenance
5.3 Level Three（內心真正認可的正確做法）
- stage 5: social contrat and individual rights
- stage 6: universal ethical principles
6. AAA seven-step model（用於判斷公司/會計的行為是否符合道德準則）
Step 1: What are the facts of the case?
Step 2: What are the ethical issues in the case?
Step 3: What are the norms, principles, and values related to the case?
Step 4: What are the alternative courses of action?
Step 5: What is the best course of action that is consistent with the norms, principles, and values identified in Step 3?
Step 6: What are the consequences of each possible course of action?
Step 7: What is the decision?
7. Tucker's 5 question model（用於選出最符合道德準則的做法）
- Profitable (but compared to what)?
- Legal (what framework was used)?
- Fair (from whose perspective)?
- Right (based on what ethical position)?
- Sustainable (or environmentally sound)？