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.
- Purpose of the Code of Ethics
- Principles of the Code of Ethics