A CPA’s Code of Ethical Conduct
This basic course introduces and explains the ethical standards for the CPA, whether employed in public, governmental, or private accounting. Applications of these are discussed in a professional context. These Principles are based on the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct, which are the basic standards for all CPAs.
This course explains the issues, developments, and problems addressed by recent AICPA and SEC Ethic pronouncements and updates.
Unit Titles:
- Purpose of the Code of Ethics
- Principles of the Code of Ethics
Course Information
Course No. EAUSG2
Format: Online pdf (29 pages). Printed book available.
Author: Walter G. Austin, Ph.D., CPA
Prerequisites: None
Advance Preparation: None
Level: Overview
CPE Credit: 2 hrs.
Field of Study: Regulatory Ethics
Course expiration: You have one year from date of purchase to complete the course.
Course Revision Date: October 2022
Objectives
After studying this course, you should be able to:
- Introduce various philosophical aspects of ethics and the Composition, Applicability, and Compliance aspects of the American Institute of Certified Public Accountant’s Code of Ethics. Unit One
- Identify the Principles that provide the overall environment of the Code of Ethics. Unit Two
Easy to operate and follow