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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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