Course Description

This course provides an overview of ethical thought as well as the core values of the CPA profession and the application of these values to ethical reasoning.  The AICPA Code of Professional Conduct is used as a basis for ethical conduct for CPAs and case studies are used to reinforce concepts.  Additionally, the ethical requirements of CPA tax practitioners under Treasury Department Circular No. 230 are also covered in the course materials. 

Learning Objectives

After completing this course, you will be able to

·         Recognize ethical behavior in the context of social and professional groups.

·         Describe the AICPA Code of Professional Conduct.

·         Describe the requirements of tax practitioners under Treasury Department Circular No. 230.

Prerequisites: None

Level: Overview

NASBA Category: Ethics

Recommended CPE:  4 Hours          

Revision Date: 1/24/25
 

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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