This course specifically meets the ethics CPE requirements any states which require 1-3 credits prepared by a NASBA Sponsor. Check your state for individual requirements.
This one CPE course is designed to teach you many important aspects of accounting ethics, while making it enjoyable. To do this, Jeff not only covers the typical topics, but also challenges you to think outside the box. Jeff Sailor brings his truly unique presentation style to explain the nature of ethics as well as why we have to review our ethics rules on a regular basis. He covers the authoritative guidance found in the AICPA Code of Professional Conduct in detail. He also explains how to use the AICPA Conceptual Framework when faced with ethical issues and cover independence requirements of the Code of Professional Conduct with special emphasis on nonattest services.
In addition, Jeff includes a lot of humor and one of his signature video parodies, which is designed to keep you entertained and reinforce the material.
Learning Objectives
Upon completion of this course, participants will be able to:
Define ethics;
Describe types of ethics;
Identify ethical dilemmas;
Describe the source of accounting ethics;
Describe the format of the AICPA Code of Professional Conduct;
Identify the areas of ethics rules for accountants in public practice;
Identify the areas of ethics rules for accountants in business;
Describe various violations of ethics;
Apply the Conceptual Framework for ethics issues;
Identify the seven threats to independence;
Describe the five categories of independence issues; and
Describe the issues related to nonattest services.
Major Topics
Types of Ethics
Nature of Ethics
Ethical Dilemmas
The Trolley Problem
Ethics in Accounting
AICPA Code of Professional Conduct
Format
Review of Code Basics
Topics for Members in Practice
Acts Discreditable
Members in Business
