Course Description:

This 2-hour course is designed to meet the 2-hour Ethics CPE requirement for Kentucky CPAs.  It provides an overview of ethical thought along with the core values of the CPA profession.  The contents of Kentucky Administrative Regulations, Title 201, Chapter 1, Part 300 – Rules of professional conduct and Part 290-Standards of Practice, are covered.    The AICPA Code of Professional Conduct is covered in detail.  Case studies and example situations are utilized to emphasize material.

Learning Objectives

Upon completion of this course, you should be able to:

•             Define ethics from an overall and professional perspective.

•             Describe the rules of professional conduct contained in the Kentucky Administrative Regulations, Title 201, Chapter 1, Part 300 and Part 290.

•             Describe the ethical standards contained in the AICPA Code of Professional Conduct.

Prerequisites: None

Level: Overview

NASBA Category: Regulatory Ethics

Recommended CPE:  2 Hours 

Revision Date:  3/1/2023    

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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