AICPA Code of Professional Conduct -New CodeCode: 23-AICPA

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Course Details

63 pages

Course description and objectives:

This course is based upon the reformatted AICPA Code of Professional Conduct and covers the conceptual framework utilized in the reformatted code as well as the rules and interpretations applicable to CPAs in public practice, business and those defined as “other”, which would include retirees and those between jobs.  The entire Code of Professional Conduct is covered in the course and case studies are used to reinforce concepts.   .   

Course Objectives:

After reading the materials, participants will be able to

  •           Recognize threats to compliance with the Code of Professional Conduct
  •          Associate professional situations with the rules, interpretations and safeguards to determine ethical compliance
  •          Differentiate between the qualitative and quantitative test of goodwill impairment
  •          To describe the AICPA’s rules under the Code of Professional Conduct

Presentation Method:    Self-Study

 

Category:  Regulatory Ethics

CPE credit:  2 Hours

Program Level:  Update

Prerequisites:  None

Advance Preparation:  None

Exam expiration date:  Participants must submit exams for grading within one year from the date of purchase

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American CPE, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org

 

NASBA QAS Sponsor number 108096