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AICPA Code of Professional Conduct -New CodeCode: 23-AICPA
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Course description and objectives:
This course is based upon the reformatted AICPA Code of Professional Conduct and covers the conceptual framework utilized in the reformatted code as well as the rules and interpretations applicable to CPAs in public practice, business and those defined as “other”, which would include retirees and those between jobs. The entire Code of Professional Conduct is covered in the course and case studies are used to reinforce concepts. .
After reading the materials, participants will be able to
- Recognize threats to compliance with the Code of Professional Conduct
- Associate professional situations with the rules, interpretations and safeguards to determine ethical compliance
- Differentiate between the qualitative and quantitative test of goodwill impairment
- To describe the AICPA’s rules under the Code of Professional Conduct
Presentation Method: Self-Study
Category: Regulatory Ethics
CPE credit: 2 Hours
Program Level: Update
Advance Preparation: None
Exam expiration date: Participants must submit exams for grading within one year from the date of purchase
AICPA CODE OF PROFESSIONAL CONDUCT
Course covered topics relevant to current issues and examples were relatable.
Edward J Gapp
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