Course Description

This is an ethics course covering the general standards of professional conduct and business practices adhered to by CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. Using the AICPA Code of Professional Conduct, it presents general standards and acts discreditable found within the AICPA Code of Professional Conduct along with ethical dilemmas.  It fulfills a 1-hour ethics requirement.

Field of Study :  Regulatory Ethics
Level of Knowledge:    Overview
CPE:    1 CPE
Prerequisite:    None
Advanced Preparation:    None

Learning Objectives
After studying this course, you will be able to:
•    Recognize ethical reasoning used by accountants.
•    Identify different principles and rules of the AICPA Code of Professional Conduct.
•    Recognize ethical standards and violations.

Revision Date: 5/1/2023

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
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