Ethics Principles and Conduct for CPAs (4 hrs)

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$59
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Course Description

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. It provides an overview of ethics and a discussion of  the purpose of the Code of Ethics. Principles, rules and interpretations of the AICPA Code of Ethics are examined.

Topics of discussion include:

  • Professional Standards/Pronouncements and Recent Changes and Additions
  • AICPA Code of Ethics
  • Independence
  • Continuing Education (CE) and CE Reporting Requirements
  • Commissions and Contingent Fees
  • Common Violations/Complaints
  • Recent Relevant Court Decisions.
  • Ethics of other professions such as attorneys and internal auditors
  • Case studies of relevant court decisions such as Enron

State ethics CPE requirements list

Ethics CPE course list

Course Information

Price: $59


Course No. EPC04
Format: Online pdf (64 pages). Printed book available.
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: January 2019

Objectives

After studying this course, you should be able to:

  • Identify the philosophical aspects of ethics (Unit One)
  • Recognize the “trust” function in our society (Unit One)
  • Define terms that are necessary to understand ethics (Unit Two)
  • Recognize the newer rules of Independence (Unit Two)
  • Identify the applicability of the rules (Unit Three)
  • Differentiate Independence in Appearance and Fact (Unit Three)
  • Recognize the CPA’s responsibilities to clients (Unit Three)
  • Recognize the impact of non-attest services (Unit Four)
  • Identify the rules and regulations pertaining to ethical conduct. (Unit Five)
  • List the role of the attorney in our society (Unit Five)
  • Recognize the Internal Auditor’s Code (Unit Five)
  • Recognize the impact of various court cases on the profession (Unit Five)
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