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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 memberís 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
For more information regarding refunds, complaints, or cancellation policies, please contact our offices at 817-477-0222.
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 addressed to: National Registry of CPE Sponsors, 150 Fourth Ave. North, Nashville, TN 37219-2417. Web site: www.nasba.org
NASBA Sponsor number 108096
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