Professional Ethics for CPAs
Course Description:
This course provides an in-depth overview of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct. The Code of Professional Conduct is a set of principles, rules and interpretations that guides CPAs in the performance of their professional responsibilities. The course includes a discussion of those principles applicable to all members, but also addresses those requirements for members in business, members in public practice, and members in neither business nor public practice.
Learning Objectives:
Upon successful completion of this course, participants will be able to:
• Identify the different parts of the AICPA Code of Professional Conduct
• List the steps within the conceptual framework approach
• Differentiate between various threats for both members in public practice and members in business
• Recognize examples of threats for both members in public practice and members in business
• Identify safeguards to be applied to various identified threats
• Differentiate between the various principles, rules, and interpretations within the Code
• Identify those activities that would and would not impair a member’s independence
• Differentiate between interpretations applicable to members in public practice, members in business, and other members
Course Number:
KC06
NASBA Field of Study:
Ethics
Level:
Basic
Author/Instructor:
Kelen F. Camehl, CPA, MBA
Publication Date:
March 2024
CPE Credits:
4
Prerequisites:
None
Advanced Preparation:
None
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