Gain knowledge for analyzing ethical matters generally, and for evaluating matters that the AICPA code does not specifically address using the code’s conceptual frameworks.
IMPORTANT NOTICE ABOUT YOUR CPE CREDIT:
Many states do not accept the AICPA course to meet the ethics requirement for earning or maintaining a CPA license. Please contact your state board to determine which ethics course is required to earn your license.Professional Ethics: The American Institute of Certified Public Accountants’ Comprehensive Course (For Licensure) is offered online. Course Author: Catherine R. Allen, CPA
Recall the general standards, compliance with standards, and accounting principles rules in the AICPA Code of Professional Conduct.
Recall how to respond to pressure when preparing and reporting information.
Identify the steps for evaluating a conflict of interest.
Recognize the fundamental concepts underlying the “Independence Rule” in the AICPA Code of Professional Conduct and Identify situations in which the independence rules apply to you and your family.
Identify the requirements for performing nonattest services for an attest client and Recall the types of business relationships with clients that create threats to independence.
Indicate AICPA ethics interpretations on integrity, objectivity, confidentiality, and advertising.
Identify the SEC, PCAOB, GAO and other regulatory and independence rules.
Introduction to the AICPA Code of Professional Conduct
Conceptual framework of the AICPA Code of Professional Conduct
Independence rules from the AICPA and other regulators
Ethics rules per the AICPA and the U.S. Government
Activities that discredit the profession
Ethics interpretations issued by PEEC
Accounting and finance professionals earning a CPA license
CPAs maintaining their CPA license