Ethics for Accountants
Course Information
Format: Online pdf (93 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 2021
Objectives
Chapter 1 Ethics and Ethical Reasoning
After studying this chapter, you should be able to:
● Recognize ethical reasoning used by accountants.
Chapter 2 AICPA Code of Professional Conduct
After studying this chapter, you should be able to:
● Identify different principles and rules of the AICPA Code of Professional Conduct.
● Identify independence and objectivity issues.
● Recognize ethical standards and violations.
Chapter 3 Other Ethical Standards
After studying this chapter, you should be able to:
● Identify the key issues of corporate responsibility law (Sarbanes-
● Identify licensing and disciplinary mechanisms within the profession.
● Identify the ethical standards required of accountants and financial professionals by the Institute of Management Accountants (IMA).
met my objective