Kentucky Ethics for CPAs

Course Description:

This course covers standards of professional conduct and business practices adhered to by accountants such as CPAs, CMAs, and CFMs in order to enhance their profession when dealing with the public, clients and other members of their profession. It also outlines business ethics in the workplace and discusses how to develop business ethics programs.  

Learning Objectives:

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

• List the key features of corporate responsibility law (Sarbanes-Oxley Act) that influence auditor independence
• Discuss cases of ethical violations
• Differentiate between amoral and ethical values
• List and characterize two systems of ethics
• Discuss ethical reasoning used by accountants
• Illustrate ethical dilemmas encountered by accountants
• Resolve ethical dilemmas using the threats and safeguards approach
• Distinguish between the concepts of confidentiality and integrity
• Outline and clarify a method of resolution of ethical conflict