Ethics for Accountants (4 hrs)
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Course Description

Ethics for Accountants

This is an ethics course covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach ––the threats and safeguards approach –to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA’s responsibilities are summarized. Also included are some cases of AICPA ethics violations.
This course qualifies for 4 hours of ethics CPE in states that do not require a state-specific ethics course. More about state ethics CPE requirements

Course Information

Price: $59
Course No. 2001
Format: Online pdf (91 pages). Printed book available.
Instructional Delivery Method: QAS Self-Study
Prerequisites: None
Advance Preparation: None
Level: Overview
CPE Credit: 4 hrs.
Field of Study: Regulatory Ethics
Course expiration:  You have one year from date of purchase to complete the course.
Course Revision Date: April 2017

Objectives

Chapter 1 Ethics and Ethical Reasoning
 After studying this chapter, you should be able to:
 ● Identify the characteristics of ethics.
 ● Recognize ethical reasoning used by accountants.
Chapter 2 AICPA Code of Professional Conduct
 After studying this chapter, you should be able to:
 ● Differentiate between rulings and principles of the AICPA’ Code of Professional Conduct.
 ● Identify the six principles and list the eleven rules of the AICPA Code of Professional Conduct.
 ● Recognize ethics rulings on independence.
 ● Resolve ethical dilemmas using the threats and safeguards approach, a conceptual framework.
Chapter 3 Other Ethical Standards
 After studying this chapter, you should be able to:
 ● List the key features of corporate responsibility law (Sarbanes-Oxley act) that influence auditor independence.
 ● List consulting services prohibited by the Sarbanes-Oxley (SOX) Act of 2002.
 ● Identify licensing and disciplinary mechanisms within the profession.
 ● Outline the AICPA’s Standards for Tax Services.
 ● Identify the ethical standards required of accountants and financial professionals by the Institute of Management Accountants (IMA).

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