Identify ethical considerations for accounting professionals.

Identification should include the effects on the accountant, company, and economy of breaches of professional conduct, such as the following:

• Copyright infringement
• Inappropriate file-sharing
• Improper use of company time (e.g., making personal telephone calls, writing personal emails, visiting social networking and other websites for personal reasons)
• Use of inside information for personal gain
• Violation of standards found in the AICPA’s Code of Professional Conduct