Overview:
This 4-hour webinar is designed to meet the 4 hour Ethics CPE requirement for Oklahoma CPAs. It focuses on case studies applying the spirit and intent of the Texas State Board of Public Accountancy Rules of Professional Conduct and emphasizes ethical judgment and the ethical standards of the profession. You’ll learn about:
- Core values of the CPA profession
- Integrity, objectivity and independence
- Professional standards
- Responsibilities to clients/the public
- Responsibilities to the Board/profession
Objective:
To satisfy the general Ethics requirement for Oklahoma 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.
Emphasis:
- Ethics defined
- Professional responsibility
- Rules enforcement
- Causes of unethical behavior
- Disciplinary actions
- License mobility
- AICPA Code of Professional Conduct
- Accounting principles
- Acts discreditable
- Advertising
- Independence, conflicts of interest and objectivity
- Record retention and ownership of information
- Contingent fees, commissions and referral fees
- Tax preparation and IRS Circular 230
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Rules governing unprofessional conduct
– For all professions
– For CPAs specifically