Ethics is often described in terms of doing the right thing and having integrity. The Acts Discreditable Rule of the AICPA Code of Professional Conduct is the shortest and simplest of all rules, and the only rule that applies to retired or nonworking CPAs. It is also the most all-encompassing of all the AICPA ethics rules. But is it even "ethics" as such? This workshop explores the idea of ethics in the context of this simple rule.