In the fast-paced world of accounting and finance, staying updated with the AICPA Code of Professional Conduct isn't just a matter of compliance; it's about maintaining the integrity and quality of your professional service. Many CPAs find themselves overwhelmed by the complexities and nuances within the Code, especially when distinguishing between the roles of members in different practices and identifying potential ethical dilemmas. This challenge can lead to uncertainty and a lack of confidence in navigating ethical decisions.
Our self-study ethics CPE course offers a comprehensive solution to this problem. Our CPA ethics CPE course delves deeply into the AICPA Code of Professional Conduct, providing clarity on its various components, ethical terms, and the conceptual framework approach. We'll guide you through the complexities of identifying different threats for members in public practice, business, and other areas. More importantly, the CPE ethics course will equip you with practical strategies to apply safeguards against these threats and maintain your independence in various professional scenarios. By the end of this course, you'll not only be well-versed in the principles, rules, and interpretations of the AICPA ethics Code, but also capable of applying this knowledge in real-world situations, ensuring your professional decisions are both ethical and compliant.
Learning Objectives
Upon successful completion of this course, participants will be able to:
Identify the different parts of the AICPA Code of Professional Conduct, noting the effective dates of the revised code
Define applicable ethical terms found within the AICPA Code of Professional Conduct
Cite the steps within the conceptual framework approach
Recognize the various threats applicable to members in public practice, members in business, and other members, noting examples of each
Identify safeguards to be applied to various identified threats
Identify various principles, rules, and interpretations within the Code
Identify those activities that would and would not impair a member's independence, noting acceptable professional services
Specify situations where a member can accept a contingent fee
Differentiate between interpretations applicable to members in public practice, members in business, and other members
Major Topics
Professional Ethics for CPAs
AICPA Code of Professional Conduct