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Professional Ethics for CPAsCode: 21-EAPRO
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Course description and objectives:
This course provides an in-depth overview of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct. The Code of Professional Conduct is a set of principles, rules and interpretations that guides CPAs in the performance of their professional responsibilities. The course includes a discussion of those principles applicable to all members, but also addresses those requirements for members in business, members in public practice, and members in neither business nor public practice. A full copy of the most recent AICPA Code of Professional Conduct is available on the AICPA website and can be accessed here.
After reading the chapter, participants will be able to:
- Identify the different parts of the AICPA Code of Professional Conduct
- List the steps within the conceptual framework approach
- Differentiate between various threats for both members in public practice and members in business
- Recognize examples of threats for both members in public practice and members in business
- Identify safeguards to be applied to various identified threats
- Differentiate between the various principles, rules, and interpretations within the Code
- Identify those activities that would and would not impair a members independence
- Differentiate between interpretations applicable to members in public practice, members in business, and other members
Category: Regulatory Ethics
CPE credit: 4 Hours
Program Level: Update
Advance Preparation: None
Exam expiration date: Participants must submit exams for grading within one year from the date of purchase
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