Ethics for Accountants

Course Description:

This is a canned ethics course covering standards of professional conduct and business practices adhered to by accountants such as CPAs and CMAs in order to enhance their profession and maximize idealism, justice, and fairness when dealing with the public, clients, and other members of their profession. It also presents an approach – the threats and safeguards approach – to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA’s responsibilities are summarized. This course also includes some cases of AICPA ethics violations.

Learning Objectives:

Upon successful completion of this course, participants will be able to:

• Define ethics
• Differentiate between amoral and ethical values
• List and characterize two systems of ethics
• Differentiate between legal versus ethical codes
• Discuss the development of laws and ethics