CPAs must seamlessly transition to a profession that relies heavily on conformance with technical and ethical standards. It is critical for CPAs to seek to serve the public interest with a strong sense of character, integrity, competence, and due professional care. In addition, CPAs must appropriately safeguard any threats to independence and objectivity. This ethics CPE course will provide an overview of the basic principles of the AICPA's Code of Professional Conduct with practical implementation examples.
Learning Objectives
Upon completion of this course, participants will be able to:
Describe what it means to be a professional
Recognize courteous, conscientious and businesslike behaviors
Explain the importance of character, integrity and serving the public interest
Describe the importance of appropriately maintaining independence and objectivity
Major Topics
The AICPA Code of Professional Conduct
The Conceptual Framework for Independence
Safeguarding independence when performing both attest and non-attest services
Real-life difficult scenarios and ethical dilemmas commonly faced by new professionals
