A hypothetical ethics case (situation), then describe the guidance that applies to this issue. The simplest way to approach this assignment is by "backing into" a case idea by looking up guidance in the AICPA's revised Code of Conduct the inventing a hypothetical situation based on the guidance.

However, you can be creative in how you come up with case ideas. For example, you can generate ideas using news stories, AICPA disciplinary actions, your own experiences, and so on.

After describing a hypothetical ethics situation, locate ethics guidance that addresses this issue. Limit your search for guidance to the AICPA's revised Code of Conduct. Document your case and guidance as follows:

• Situation
• Applicable Guidance (and how it would apply to the issue)
• Inspiration for this case idea (how did you come up with this case idea)?