2-Hour Regulatory Ethics Guidebook for CPAs: AICPA Code of Professional Conduct |
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Course Description:
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A CPA is challenged in today’s work world to not only serve his/her client or employer but also to protect the public interest by ensuring that there is transparency in financial reporting or there is fair administration of the tax laws. In balancing the two interests, a CPA may find him or herself in an ethical dilemma. This course covers not only basic ethical frameworks, but also specific rules governing CPA practice and responsibilities. It concludes with a section on how a CPA can put his or her ethics into action
*This course does NOT satisfy the California Regulatory Review Requirement*
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Learning Objectives: |
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Upon successful completion of this course, participants will be able to:
- To educate licensees in ethics of professional accounting as CPAs.
- To convey the intent of the AICPA Code of Professional Conduct and other codes governing CPAs in the performance of professional accounting services/work, not to adhere to the mere technical compliance of such rules.
- To assist the CPA in applying ethical judgment in interpreting the rules and determining public interest. Public interest should be placed ahead of self-interest, even if it means a loss of job or client.
- To review and discuss the AICPA Code of Professional Conduct and their implications for persons in a variety of practices, including: CPAs in client practice of public accountancy who perform attest and non-attest services.; CPAs employed in industry who provide internal accounting and auditing services.; CPAs employed in education or in government accounting or auditing.
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Course Number: |
ODNV443 |
NASBA Field of Study: |
Regulatory Ethics |
Level: |
Basic |
Author/Instructor: |
Allison Mcleod |
Publication Date: |
January 2021 |
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CPE Credits: |
2 |
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Program Prerequisites: |
None |
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Advanced Preparation: |
None |
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