问题详情

AngusFortune,anACCAqualifiedaccountant,isadirectorofamedium-sizedconsultancycompanyandheheadsupthebusinessadvisorydivision.Angusqualified15yearsagoandhasworkedforhiscurrentemployerfornearlyeightyears,whereheisviewedbyhiscolleaguesasaknowledgeableandexperiencedprofessional.Hisreputationforalwaysofferinggoodqualityadvicetoclients,togetherwithhisworkethicandloyalty,earnedhimpromotiontotheboardlastyear.
InrecentdiscussionswithPeterWise,themanagingdirector,itwasagreedthataspartofhiscontinuousprofessionaldevelopment(CPD)asadirector,Angusshouldattendanoverseasconferenceontacklinginternetfraud,alineofbusinessactivitythecompanywaskeentodevelop.
Aftertheopeningsession,whichgavedelegatesdetailsofthecontentofthethree-dayconference,Angusrealisedthathealreadykneweverythingwhichwasgoingtobecoveredfromhisprivatestudies.Sohedecidedinsteadtospendhistimemoreproductivelyatalocallibraryreadinguponissueswhichwoulddirectlyhelphimwithaforthcomingmajorassignment.HephonedPeterbeforeleavingtheconferenceexplainingwhatheplannedtodo,butPetersaidthathewouldstilllikehimtoattendtheconferenceashewasboundtopickupnewareasofusefulandrelevantknowledge.However,Angusstilldecidedtoleaveafterthemorningcoffeebreak.
Hewasobservedleavingbyoneoftheconferenceorganisers,despiteremainingsignedinforthewholeallday.AtthestartofDay2,Angusreturnedtosigntheattendanceregisteragain,butthenimmediatelyproceededtoleavetheconferencebuilding.HewasapproachedbytheconferenceorganiserwhoadvisedAngusthathereallyoughttoreporthisabsence.Angusexplainedtotheconferenceorganiserthathealreadyknewmuchofthecontentoftheconference,andsofeltthatitwouldbewasteofhistimeifhestayed.Instead,heexplained,heplannedtospendthetimemoreproductivelyresearchingsubjectmatterwhichbettersuitedbothhispersonaldevelopmentandhiscompany’sneeds.Onreflection,theconferenceorganiserdecidedtoreportAngus’sabsence.
Required:
(a)EvaluatethebenefitsofCPDtoAngusFortune,anddescribethefeaturesofeffectiveCPD.(10marks)
(b)WithreferencetoKohlberg’stheoryofhumanmoraldevelopment,describeconventionallevelreasoninganddiscusshowKohlberg’sconventionallevelargumentscouldbeusedtojustifytheconferenceorganiser’sdecisiontoreporthisabsence.(8marks)
(c)EvaluateAngus’sactionsattheconferenceagainstthefundamentalethicalprincipleswhichshouldhaveguidedhisbehaviourasaprofessionalaccountant.(7marks)


请帮忙给出正确答案和分析，谢谢！