Educational Goals and Learning Objectives
Updated For 2008

The primary goal of this course is to inform CPAs of the current rules and regulations of the California Accountancy Act, the American Institute of CPAs and the California Board of Accountancy. It is also to challenge the professional to recognize that the situations they will confront will not always be black and white violations of the rules and regulations.

The course is designed to encourage the professional to look for ethical situations which they might not ordinarily recognize as potential problems and to look at ethical dilemmas as they might be viewed with hindsight or might be perceived by others.

The course will provide tools to the user in ethical decision making through the discussion of ethical principles and the use of case studies.

The course will provide the user with a resource to use in the future through a bibliography of significant texts on ethics and morality and by referencing recent court cases that affect professional responsibilities for the accounting profession.

Upon completion, the successful user will be:

• Familiar with the current rules and regulations of the California Accountancy Act, the AICPA, and the California Board of Accountancy.
• Better able to recognize potential violations of the rules and regulations of the profession when working in real-life situations.
• Feel comfortable with the basis for making moral and ethical decisions.
• Know where to go for additional help and information.