Receive a fast-paced overview of ethics standards promulgated by the AICPA, State Societies, and State Board authorities as they apply to CPAs in public practice and industry.
Use case studies and group discussion to examine the connections between ethics principles, formal rules, and the profession’s public responsibility.
Understand how the new ethics codification and the conceptual framework for resolving ethical conflicts will alter current practice.
Receive up-to-the-minute coverage of evolving issues such as pressure in corporate reporting, conflicts of interest, and recent revisions to the Ethics Code.
- To provide CPAs with an update of their ethical responsibilities under AICPA and state-based regulations. Case studies and practical examples will be used extensively.
- Honesty, trust and the accounting profession
- The structure of the ethics rules and the enforcement and disciplinary process
- The public interest and professional ethics – When and why conflicts exist
- Morality and integrity, from the individual, group & corporate perspectives
- The Threats and Safeguards Approach to resolving ethical dilemmas
- Using AICPA’s restructured Ethics Code
- Recent ethics rules and enforcement actions
- Maryland state-specific requirements and cases
Business Learning Institute
Who Should Attend
Accountants in who need an overview of the ethics requirements that govern the professional services they provide to clients or employers.
Register for this Course
Ethics Update for Maryland CPAs 2020-21