This4-hour course is designed to meet the 4-hour ethicscontinuing educationrequirement for Alaska CPAs. It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning. Selected Alaska Board of Public Accountancy regulations contained in 12 AAC 04 and statutes contained in AS 08 04 are covered in detail. The AICPA Code of Professional Conduct is also covered in detail. Case studies are utilized throughout the course to emphasize subject matter.
Learning Objectives
Upon completion of this course, you should be able to:
Define ethics from an overall and professional perspective
Recognize the rules contained in the Alaska Board of Public Accountancy regulations and statutes
Recognize the ethical standards contained in the AICPA Code of Professional Conduct
Major Topics
Ethics Background
Alaska Administrative Code
The AICPA Code of Professional Conduct
