Ethics for South Carolina CPAs Webinar

To satisfy the Ethics requirement for South Carolina CPAs and emphasize the need for prudent ethical judgment when interpreting the rules and determining the public interest. You’ll use case studies and discussion questions to understand how to apply the rules to real ethical dilemmas.

• Ethics defined
• Kohlberg’s Six Stages of Ethical Development
• Judgments and values
• Professional responsibility: issues for accountants
• Rules enforcement
• Causes of unethical behavior
• AICPA Code of Professional Conduct
• Advertising
• Independence, conflicts of interest and objectivity
• Record retention and ownership of information
• Reciprocity and portability
• Contingent fees, commissions and referral fees
• Forms of organization
• Tax transparency
• Comfort letters
• Rules governing unprofessional conduct
  – For all professions
  – For CPAs specifically

To satisfy the Ethics requirement for South Carolina CPAs and emphasize the need for prudent ethical judgment when interpreting the rules and determining the public interest. You’ll use case studies and discussion questions to understand how to apply the rules to real ethical dilemmas.

DETAILED LEARNING OBJECTIVES

• Identify the accounting issues leading to the potential for unethical behavior

• Identify the licensing board’s primary consideration when disciplining a licensee

• Determine the perspective from which accountancy boards view the AICPA Code of Conduct

• Determine the single most important consideration when determining the most ethical choice of action(s)

• Recognize the primary concern with the performance of attest services for non-attest clients

• Identify threats to the practitioner’s integrity and objectivity

• Identify the work paper retention requirements of the Code of Conduct

• Recognize the primary concerns with contingent fees within the profession

• Recognize confidentiality restrictions in the accounting profession

• Ethics defined
• Kohlberg’s Six Stages of Ethical Development
• Judgments and values
• Professional responsibility: issues for accountants
• Rules enforcement
• Causes of unethical behavior
• AICPA Code of Professional Conduct
• Advertising
• Independence, conflicts of interest and objectivity
• Record retention and ownership of information
• Reciprocity and portability
• Contingent fees, commissions and referral fees
• Forms of organization
• Tax transparency
• Comfort letters
• Rules governing unprofessional conduct
  – For all professions
  – For CPAs specifically