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
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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