Learn various codes of professional conduct and standards of ethical conduct, recent cases involving professional responsibility for the accounting profession, ethical frameworks and more. This program is designed to fulfill the California Board of Accountancy's four-hour ethics education requirement.
Learning Objectives
• Recognize the CPA's professional and ethical obligations and responsibilities
• Outline what moral philosophers thought about enterprise and ethics
• Identify the requirements of the profession
• Identify the reasons people cheat
• Recall the AICPA Code of Professional Conduct, Institute of Management Accountants Standards of Ethical Conduct and T.D. Circular 230
Major Topics
• AICPA Code of Professional Conduct, Institute of Management Accountants Standards of Ethical Conduct and T.D. Circular 230
• Implications of the Sarbanes-Oxley Act of 2002
• Recent, relevant cases on accounting profession ethics and professional responsibility
• Areas the partner should pay particular attention to
• What it means to be a profession and a professional
• Ethical frameworks
