The Accountant Ethics for Alabama self-study CPE course is crafted to offer unparalleled insights into the ethical frameworks governing the accounting profession within Alabama. Participants in this Alabama CPA ethics CPE course will gain a comprehensive understanding of the AICPA Code of Professional Conduct, harassment types, discreditable acts, and the nuanced policies on the release of confidential information. Beyond theoretical knowledge, the CPE ethics course emphasizes practical application, guiding CPAs through the resolution of ethical dilemmas and conflicts of interest with clarity and confidence. The benefits of this ethics CPE course extend into professional development, with tailored content addressing Alabama's specific practice privileges, continuing education requirements, and independence and confidentiality rules. Empowering Alabama CPAs with this knowledge not only enhances their ethical decision-making skills but also ensures their practices are in full compliance with state and professional standards.
Learning Objectives
Upon successful completion of this course, participants will be able to:
Describe the different principles contained within the AICPA Code of Professional Conduct.
Specify the different types of harassment.
Describe the types of discreditable acts stated in the AICPA Code of Professional Conduct.
Explain the accountant's obligations related to the release of confidential information.
Specify the policies that may apply to the release of confidential information.
Identify the characteristics of false or misleading promotional efforts.
Describe the obligations of the accountant in relation to the delivery of records to a client.
Specify the obligations of the accountant in regard to conflicts of interest.
Describe the different types of threats to an accountant's ability to comply with the AICPA Code of Professional Conduct.
Specify the differences between deontology and consequentialism.
Explain how the difference principle can be applied to real-world situations.
Specify the basis upon which conclusions are reached in an engagement.
Recall the rules relating to the practice privilege in Alabama.
Recall the Alabama continuing professional education requirements.
Cite the independence requirements for an Alabama CPA.
Identify the situations in which an Alabama CPA is allowed to disclose a client's confidential information.
Recall the circumstances under which the payment of a contingent fee to an Alabama CPA is allowed.
Major Topics
Public Interest Principle
Failure to File a Tax Return or Pay a Tax Liability
Negligence in the Preparation of Financial Statements or Records
Disclosing Confidential Information without Permission
Conflicts of Interest
Due Care
The Conceptual Framework
Ethical Conflict's
The Impact of Accountant Biases
Business Ethics Tools
Ethical Egoism
Alabama State Board of Public Accountancy Rules
