The AICPA’s Professional Ethics Executive Committee (PEEC) clarified, revised, and codified the AICPA Code of Professional Conduct in 2014. There have been many changes since then. In this program, we will use the Code as our basis for discussing regulatory ethics. The program will address ethics rules applicable to CPAs in public practice, those in business, and others. Recent changes, interpretations, and non-authoritative guidance issued by PEEC will be discussed.
Course ID: ETHICS4
Professional Ethics for CPAs
- Participants will be able to:
- Describe the revised AICPA Code of Professional Conduct, along with recent changes
- Identify ethical threats and safeguards associated with members practicing in public practice, in business, or applicable to other members
- Describe AICPA Code of Professional Conduct rules applicable to all members, as well as rules applicable to members in public practice and members in business
- Explain and apply the AICPA Code of Professional Conduct rules applicable to integrity and objectivity, independence, general standards, acts discreditable, commissions and referral fees, advertising, confidential information, and form of organization and name
? Issues impacting attest services, including independence issues ? Issues impacting non-attest practices and engagements ? Issues impacting CPAs in industry
DESIGNED FORActive licensed CPAs in pubic practice or industry.
FIELD OF STUDY
- Regulatory Ethics