Ethics for Accountants
Course Information
Price: $59
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: November 2018
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-
● List consulting services prohibited by the Sarbanes-
● 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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