Nebraska Ethics for CPA’S

Course Description:

This course is designed to provide the CPA with an ethical framework that the CPA can use as a guide to sort through ethical dilemmas. In addition to conceptual theories, this course provides detailed guidance on the specific laws, rules, and regulations you will need in the future. This course will serve a dual purpose: first, it will provide you with the tools to spot questionable ethical practices. Second, it will act as a detailed reference guide from which you can research the appropriate ethical response to virtually any situation.

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 ethical reasoning used by accountants.

·        Illustrate ethical dilemmas encountered by accountants.