Marriott – Professional Ethical Considerations for CPAs – 2024 Virginia Approved
Description
Every CPA must comply with the AICPA’s Code of Professional Conduct, which is a hallmark of the CPA designation. CPAs in public practice must overcome higher barriers, such as when attest service providers must also retain independence. This course will provide an overview of the core principles from which the CPA profession is built upon.
This course is approved for 2024 Virginia-specific ethics.
Learning Objectives
Upon completion of this course participants will be able to:
Describe core principles underlying the AICPA’s Code of Professional Conduct that apply to both CPAs in public practice and industry
Explain common ethical dilemmas faced by all CPAs and how they can be safeguarded to an acceptable level
Major Topics
Core principles of the AICPA’s Code of Professional Conduct applicable to all CPAs, including conflicts of interest, preparing and reporting information, competence, confidential information, and more
The importance of maintaining independence for CPAs in public practice, especially when also performing nonattest services for the attest client
Provider
Business Learning Institute
Course Level
Update
Professional Area of Focus
T Shaped Professional Leadership
CPE Field of Study
Regulatory Ethics
2.0
Who Should Attend
Any CPA who must comply with the AICPA Code of Professional Conduct
