This CPA ethics CPE course provides an overview of identifying and preventing discreditable acts in accordance with the AICPA Code of Professional Conduct. This CPE ethics course includes a discussion of the significance of ethics in the CPA profession as well as examples of discreditable acts that CPAs may commit. This CPA ethics course also includes certain discussions and best practices for how these discreditable acts can be avoided.
Learning Objectives
Upon successful completion of this course, participants will be able to:
Identify the significance of ethics in the CPA profession
Recognize examples of discreditable actsand how to avoid them
Identify situations where disclosure of CPA exam material would be a discreditable act
Recognize ethical requirements for tax returns for yourself and others
Identify ethical requirements related to confidential information
Recognize best practices for preventing discreditable acts
Major Topics
Governing Regulations
AICPA Code of Professional Conduct
Discreditable Acts
Failure to File a Tax Return or Pay a Tax Liability
Negligence in the Preparation of Financial Statements or Records
