Michigan Ethics: Rules and Interpretations for CPAs
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Course Description:
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This material introduces and explains the ethical standards for the CPA, whether employed in public, governmental, or private accounting. Applications of these are discussed in a professional context. These principles are based on 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 various philosophical aspects of ethics
Understand the composition, applicability, and compliance aspects of the American Institute of Certified Public Accountants Code of Ethics
Identify the principles that provide the overall environment of the Code of Ethics
**This course does not cover the 1 hour specific requirement for Michigan laws and rules. |
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