This ethics CPE course features ethical standards pronounced by the AICPA and the Department of the Treasury which serve as needed guardrails designed to regulate professional behaviors for individuals working in both public accounting and in industry. During this CPE ethics course, we'll review two important publications issued by these rule making bodies:
The AICPA Code of Professional Conduct
Circular 230, Regulations Governing Practice before the Internal Revenue Service
Additionally, we'll examine the tenets of accounting ethics including a review of recent trends.
Learning Objectives
Upon completion of this course, participants will be able to:
Recall which branch of ethics is closely aligned with regulatory guidance in organizations.
Identify prevailing global trends in business ethics.
Recall various threats impacting practitioner independence.
Identify professional duties governed by Circular 230.
