Ethics Principles and Conduct CPE Course for CPAs
Ethics Principles and Conduct CPE Course satisfies the 4-hr ethics requirement for licensees of states with no state specific CPE requirement. 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.
Topics of discussion include:
- AICPA Code of Ethics
- Professional responsibilities of the CPA
- Public Interest
- Commissions and Contingent Fees
- Discreditable Acts
- Common Violations/Complaints