Overview
Satisfy your Ethics requirement and benefit from a comprehensive review of ethics rules and the AICPA Code of Professional Conduct. This self-study webinar provides insight into the rationale and philosophy behind the rules. You’ll learn about:
- Independence, integrity and objectivity
- Frivolous complaints and discreditable acts
- Professional standards
- Ways to protect yourself
- Confidential client information
Objective
To satisfy the Ethics requirement for 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.
This self-study webinar qualifies to satisfy the general Professional Ethics requirement in all states, except the following states which require state-specific Ethics: AZ, DE, FL, LA, MI, MS, NJ, NY, OH, OR, TN, TX, VA, WA, WY.
AR: This course will satisfy 2 of the necessary 4 hrs of ethics due every 3 years; it does not contain the mandatory 1 hr of AR specific content.
CA: This course will satisfy 2 of the necessary 4 hrs of ethics due every 2 years; it does not qualify for the separate 2 hr Regulatory Review class due every 6 years.
UT: This course will satisfy 2 of the necessary 4 hrs of ethics due every 2 years; it does not contain the mandatory 1 hr of UT specific content.
• 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
Emphasis
- 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
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Rules governing unprofessional conduct
– For all professions
– For CPAs specifically
None.