While ethics training is required by many professions, the true value of the CPA license is in understanding how critically important ethical conduct is to one another and the public. This course will focus on the broad regulatory ethics issues within the CPA profession, with a special focus on the core values defined in the AICPA Code of Professional Conduct and its relevance to all CPAs.
Course ID: ERU-1
Ethics: Regulatory Update
Learning Objectives
• Recognize the differences between ethical and legal conduct in business
• Recognize violations of the core values set forth in the AICPA Code of Professional Conduct
• Identify and examine resources available for consultation on ethical issues
• Recognize the overall impact of ethical and unethical conduct on the CPA profession
Major Topics
The course will examine, using real-world examples and disciplinary cases, what went right and wrong with the behavior of others in the accounting profession. We will also compare these cases to the standards and core values set forth in the AICPA Code of Professional Conduct.
Who Should Attend
CPAs, accounting and finance staff
Fields of Study
Regulatory EthicsPrerequisites
None