Ethics - Handbook for CPAs

Course Overview
This course provides a comprehensive overview of ethics for CPAs.  This includes a discussion of how to apply the Conceptual Framework Process prescribed by the AICPA Code of Professional Conduct.  Other topics included in this course include how to identify and manage conflicts of interest as well as how to best protect confidential information.  This course also addresses best practices for how CPAs can avoid committing acts that are discreditable to the profession.  

Learning Objectives
•    Recognize the importance of ethics for CPAs
•    Identify ethical standards CPAs should follow
•    Recognize the three steps in the Conceptual Framework Process prescribed by the AICPA
•    Recognize the importance of identifying and managing conflicts of interest
•    Identify examples of conflicts of interest for both CPAs in public practice and in business
•    Recognize how to approach conflicts of interest
•    Identify best practices for how to prevent or mitigate negative impacts from conflicts of interest
•    Recognize the importance of protecting confidential client information
•    Distinguish between information that is confidential and non-confidential
•    Identify confidentiality requirements based on the AICPA Code of Professional Conduct
•    Recognize best practices for protecting confidential information
•    Recognize examples of discreditable acts and how to avoid them
•    Identify situations where disclosure of CPA exam material would be a discreditable act
•    Recognize ethical requirements for tax returns for yourself and others
•    Identify ethical requirements related to confidential information
•    Recognize best practices for preventing discreditable acts

Revision Date: 3/14/2024

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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