Indiana Ethics for CPAs

Course Description:

This course covers standards of professional conduct and business practices adhered to by accountants such as CPAs, CMAs, and CFMs in order to enhance their profession and maximize idealism, justice, and fairness when dealing with the public, clients and other members of their profession. It also outlines business ethics in the workplace and discusses how to develop business ethics programs.  
Other topics covered include:

• The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA’s responsibilities
• Cases of violations

Learning Objectives:

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

• List and characterize two systems of ethics
• List and identify myths about business ethics
• State how culture, motivation, and power affect business ethics
• List examples of philosophers who contributed to the development of ethics
• List the key features of corporate responsibility law (Sarbanes-Oxley act)
• Outline ethics rulings on independence
• Outline and clarify a method of resolution of ethical conflict
• Distinguish between the concepts of confidentiality and integrity
• Describe the level of competence required by accountants (CMAs) and managers