Hawaii Ethics and Interpretations for CPAs

Course Description:

This basic course introduces and explains the ethical standards for the CPA, whether employed in public, governmental, or private accounting. Applications of these are discussed in a professional context. These principles are based on the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct, which is the standard for all CPAs.

Learning Objectives:

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

• Identify the principles that provide the overall environment of the Code of Ethics
• Understand the basic and recent interpretations of independence that provide the specific application of the Code of Ethics
• Be familiar with various philosophical aspects of ethics and the composition, applicability, and compliance aspects of the American Institute of Certified Public Accountants Code of Ethics