This4-hour course is intended to provide the Vermont CPA with training in the ethical requirements of the profession. 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. Administrative Rules of the Vermont Board of Public Accountancy related to ethics are covered in detail. The AICPA Code of Professional Conductis also covered in detail. Case studies are utilized throughout the course to emphasize subject matter.
Learning Objectives
Upon successful completion of this course, participants will be able to:
Define ethics from an overall and professional perspective
Define the continuing education requirements for Vermont CPAs
Recognize the ethical standards contained in the Vermont Board of Public Accountancy rules
Recognize the ethical standards contained in the AICPA Code of Professional Conduct
Major Topics
Overview of Ethics, Responsibilities, and Ethical Lapses
Vermont State-Specific Administrative Rules, Statues and Cases
The AICPA Code of Professional Conduct
