Unethical behavior can ruin professional careers and could result in fines, penalties, or even a loss of licensure. This course focuses on the risks that CPAs face in both public and industry practice.
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Learning Objectives
Describe the foundation of ethical behavior
Discuss ethical dilemmas faced by CPAs in both public and industry practice
Explain important principles underlying the AICPA’s Code of Professional Conduct
Discuss risks facing CPAs related to integrity, objectivity, and independence
Major Topics
Introduction to the concept of ethics
Examples of handling moral dilemmas
The importance of ethics in internal controls
The risk of a CPA’s fiduciary duty
Core Principles of the AICPA’s Code of Professional Conduct
Perceptions of the SEC, PCAOB, International Federation of Accountants and other players
Provider
Business Learning Institute
Course Level
Basic
CPE Field of Study
Regulatory Ethics
4.0
Who Should Attend
Public and industry accountants at all levels interested in general ethics
