This CPA ethics CPE course offers an in-depth exploration of the AICPA Code of Professional Conduct, tailored for CPAs in various professional settings. Our CPE ethics course features a thorough analysis of the principles, rules, and interpretations of the Code, focusing on a CPA's responsibilities, integrity, objectivity, and independence. Participants in this ethics CPE course will benefit from understanding the conceptual framework of the reformatted Code, which is essential for maintaining high ethical standards in the accounting profession. The CPE ethics course includes case studies that provide practical insights into professional situations where the Code is applicable, helping participants identify potential threats to ethical compliance and learn how to implement effective safeguards. By the end of this ethics CPA course, participants will be equipped with a robust understanding of the AICPA Code, enhancing their ability to navigate ethical dilemmas and uphold the integrity of the accounting profession.
Learning Objectives
Upon successful completion of this course, participants will be able to:
Recognize the principles, rules, and interpretations contained in the AICPA Code of Professional Conduct that pertain to a CPA's responsibilities, the public interest, integrity, objectivity and independence, due care, and the scope and nature of services
Identify threats to compliance, noting applicable safeguards to help reduce the occurrence of threats and ethical misconduct
Note professional situations in which the rules and interpretations of the Code would apply, specifying actions to mitigate threats and applicable safeguards to implement in order to stay in ethical compliance
Major Topics
Using the AICPA Code of Professional Conduct
