Nevada 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 workplace and discusses how to develop business ethics programs. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA’s responsibilities are summarized.

Learning Objectives:

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

• Define ethics
• Differentiate between amoral and ethical values
• List and characterize two systems of ethics
• Differentiate between legal versus ethical codes
• Discuss ethical reasoning used by accountants
• Illustrate ethical dilemmas encountered by accountants