Michigan Ethics: Rules and Interpretations for CPAs
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Course Description:
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This material introduces and explains General Standards of the Ethical Rules and Independence Interpretations for the CPA, whether employed in public, governmental, or private accounting. When broad guidelines are used, interpretations are necessary in many cases due to the fact that guidelines are non-specific. Applications of these are discussed in a professional context. These rules and interpretations are from pronouncements of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct, which is the standard for all CPAs.
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Learning Objectives:
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Upon successful completion of this course, participants will be able to:
Understand the General Standards of the Rules of Ethics of the American Institute of Certified Public Accountants Code of Ethics
Be familiar with the recent Interpretations of Independence that provides the specific applications of the Code of Ethics
**This course does not cover the 1 hour specific requirement for Michigan laws and rules. |
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