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.
Course ID: EAFCS-1
Ethics: Accounting Firm Cases
- Examine the standards for public accountants set forth within the AICPA Code of Professional Conduct
- Identify and understand recent accounting firm-related disciplinary actions
- Examine 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
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.
DESIGNED FORCPAs, accounting & finance staff
FIELD OF STUDY
- Behavioral Ethics