Every CPA must comply with the AICPA's Code of Professional Conduct, which is a hallmark of the CPA designation. CPAs in public practice must overcome higher barriers, such as when attest service providers must also retain independence. This course will provide an overview of the core principles from which the CPA profession is built upon.
NOTE: This course is approved by the Virginia Board of Accountancy (VBOA) to satisfy the Virginia specific ethics requirement.
Learning Objectives
Upon completion of this course participants will be able to:
Describe core principles underlying the AICPA's Code of Professional Conduct that apply to both CPAs in public practice and industry
Explain common ethical dilemmas faced by all CPAs and how they can be safeguarded to an acceptable level
