This CPA ethics CPE course explores some of the fundamental concepts related to ethics and their overall importance to CPAs in both public practice and in business. This CPE ethics course primarily focuses on an understanding and application of the Conceptual Framework Process outlined by the AICPA Code of Professional Conduct. This CPA ethics course also provides examples of threats to a CPA's compliance with the Code.
Learning Objectives
Upon successful completion of this course, participants will be able to:
Identify ethical standards CPAs should follow
Recognize various types of threats both CPAs in public practice and business may face
List the three steps in the Conceptual Framework Process prescribed by the AICPA
Major Topics
Importance of Ethics for CPAs
Ethics Standards CPAs Follow
SEC Regulations
GAAP and GAAS
Conceptual Framework Process
Threats
Safeguards
Approaching Ethical Conflicts
Comprehensive Examples
Sarbanes-Oxley Act (SOX)
International Standards on Auditing (ISA)
