Hawaii Ethics

Course Description:

This course is designed to meet the 4 hour ethics CPE requirement for Hawaii. It also covers standards of professional conduct and business practices adhered to by accountants such as CPAs, CMAs, and CFMs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession.  

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
• Differentiate between rulings and principles of the AICPA’ Code of Professional Conduct
• Explain disciplinary mechanisms within the profession
• Distinguish between the concepts of confidentiality and integrity
• Outline and clarify a method of resolution of ethical conflict
• Outline the professional ethics and conduct for Hawaii CPAs
• List consulting services prohibited by the Sarbanes-Oxley Act of 2002