District of Columbia Ethics

Course Description:

This course is designed to meet the 4 hour ethics CPE requirement for the District of Columbia.

Learning Objectives:

Upon successful completion of this course, participants will be able to:

• Illustrate ethical dilemmas encountered by accountants
• Briefly describe the six principles of the AICPA’s Code of Professional Conduct
• Explain licensing and disciplinary mechanisms within the profession
• Outline the Standards for Tax Services
• List the key features of corporate responsibility law (Sarbanes-Oxley Act) that influence auditor independence
• Outline and clarify a method of resolution of ethical conflict
• Distinguish between the concepts of confidentiality and integrity