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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 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
Prerequisites: None
Advance Preparation: None
Exam expiration date: Participants must submit exams for grading within one year from the date of purchase

$59.00
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