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
- 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