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 public accounting-specific ethics issues, with a special focus on recent disciplinary actions, as well as a public accountant’s responsibilities as defined in the AICPA Code of Professional Conduct.
Learning Objectives
Recognize the standards for public accountants set forth within the AICPA Code of Professional Conduct
Identify resources available for consultation on ethical issues, with a focus on those for CPAs in public accounting
Recognize the overall impact of ethical and unethical conduct on the CPA profession
Major Topics
Real-world examples and disciplinary cases
What went right and wrong with the behavior of others in the accounting profession
Comparision of these cases to the standards and core values set forth in the AICPA Code of Professional Conduct
