Ethics - Handbook for CPAsCode: 27-ETHICSHCPA

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Course Details

Pages: 72
Course Overview
This course provides a comprehensive overview of ethics for CPAs. This includes a discussion of how to apply the Conceptual Framework Process prescribed by the AICPA Code of Professional Conduct. Other topics included in this course include how to identify and manage conflicts of interest as well as how to best protect confidential information. This course also addresses best practices for how CPAs can avoid committing acts that are discreditable to the profession.

Learning Objectives
  • Upon completion of this chapter, you will be able to:
  • Recognize the importance of ethics for CPAs
  • Identify ethical standards CPAs should follow
  • Recognize the three steps in the Conceptual Framework Process prescribed by the AICPA
Category: Regulatory Ethics

Recommended CPE Hours: 4

Level of knowledge: Overview

Prerequisite: General understanding of Regulatory Ethics

Advanced Preparation: None
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