Reflecting on this course, I've realized how much my perspective on accounting and auditing has evolved. Before starting, I understood ethics as a general principle, but now I see it as the foundation that holds the entire profession together. Each case analysis, whether about insider trading, audit failures, or client acceptance, showed how even one lapse in judgment can ripple far beyond a single individual or firm.

The case I analyzed involving former KPMG partner Scott London stood out as the most challenging and eye-opening. It was hard to comprehend how someone with decades of experience could compromise confidentiality for personal reasons. Studying his gradual ethical decline taught me that misconduct rarely happens all at once; it builds slowly through rationalizations and small decisions that cross the line. That case made professional independence feel much more personal and reminded me that integrity isn't optional but the standard.

I also found the PwC Academy Awards case I analyzed surprisingly insightful. I had never thought of auditors being involved in something like the Oscars, yet the 2017 envelope mix-up showed how professional responsibility extends even to non-financial settings. It reinforced that attention to detail and accountability apply no matter the client or engagement type. I was also struck by how much reputational harm can result from what might seem like a small mistake, especially in such a public environment.

The client acceptance analysis I did over Dollar General was the most practical assignment for me. Applying governance and audit risk concepts to a real company made the standards feel more tangible. Evaluating the company's ratios, management changes, and audit committee structure showed how easily financial and ethical risks overlap. It reminded me that strong internal controls and independent oversight are just as important as technical accounting skills.

What tied all of these cases together was the emphasis on integrity, stewardship, and public trust. I've come to see that ethical behavior isn't just about avoiding violations; it's about maintaining credibility in everything I do. This course strengthened my confidence in approaching ethical issues with both professional skepticism and moral clarity.