Professional Ethics for CPAsCode: 21-EAPRO

Price: $59.00
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Course Details

60 pages

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.   

Course Objectives:

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 member’s independence
  •          Differentiate between interpretations applicable to members in public practice, members in business, and other members
  •  
Presentation Method:   Self-Study


Category:  Regulatory Ethics

CPE credit:  4 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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