About this Course
Topics covered include:
What are Ethics?;
AICPA Code of Professional Conduct;
Components of the Code;
Organization of Code;
Case Studies;
Integrity and Objectivity;
Conflicts of Interest;
Contingent Fees;
Responsibility to the Public, Clients, and Employers;
Competence;
Confidential Information;
Whistleblowing.
Upon completing this course, you should be able to:
Recognize ethics of professional accounting as CPAs;
Identify the intent of the AICPA Code of Professional Conduct and/or specific state board rules in the performance of professional accounting services/work, not to adhere to the mere technical compliance of such rules;
Recognize how the CPA can apply ethical judgment in interpreting the rules and determining public interest;
Identify the AICPA Code of Professional Conduct and their implications for persons in a variety of practices;
Describe ethics case studies and how they apply to your clients.