Accountants will sometimes encounter ethical issues during their professional activities and need to understand how to respond in a professional manner. To that end, this CPA ethics CPE course addresses the essential code of conduct issues, as derived from the AICPA Code of Professional Conduct and Treasury Department regulations. Topics covered within this CPE ethics course include acts discreditable to the profession, conflicts of interest, ethical standards in tax practice, and how the AICPA's Conceptual Framework can be applied to ethical issues that are not directly addressed by the AICPA.
Learning Objectives
Upon successful completion of this course, participants will be able to:
Describe the different principles contained within the AICPA Code of Professional Conduct.
Specify the different types of harassment.
Describe the types of discreditable acts stated in the AICPA Code of Professional Conduct.
Explain the accountant's obligations related to the release of confidential information.
Specify the policies that may apply to the release of confidential information.
Identify the characteristics of false or misleading promotional efforts.
Describe the obligations of the accountant in relation to the delivery of records to a client.
Specify the obligations of the accountant in regard to conflicts of interest.
Describe the different types of threats to an accountant's ability to comply with the AICPA Code of Professional Conduct.
Major Topics
Public Interest Principle
Failure to File a Tax Return or Pay a Tax Liability
Due Care
The Conceptual Framework
Ethical Conflicts
