Ethics for Accountants (4 hrs)

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$59

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Course Description

Ethics for Accountants

Ethics for Accountants is an ethics course covering standards of professional conduct and business practices adhered to by 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. Finally, a brief discussion of the AICPA’s Standards for Tax Service and the IMA’s Statement of Ethical Professional Practice are included. 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 (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-Oxley act) that influence auditor independence.
● 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).