Ethics and Professional Conduct: Updates & Practical Application

Overview

This CPE course provides a timely update and refresher on the AICPA Code of
Professional Conduct, including the conceptual framework and independence
provisions for nonattest services, personal independence, and other critical
matters. It reviews the basic tenets of ethical and professional conduct, including
the principles upon which the code rests, explains why the code is necessary and
how it is organized. AICPA members must follow the AICPA code, and many
courts and regulatory bodies view the AICPA code as the de facto standard for the
accounting profession, therefore it is imperative to stay current on the rules and
apply them properly.
Through interactive case studies, exercises and illustrative graphics, you will learn
the most up-to-date rules.

Prerequisites

None

Designed For

Individuals who want a refresher
course on the AICPA Code of
Professional Conduct and
licensed CPAs looking to fulfill
their ethics requirement.

Objectives

When you complete this course you will be able to:
• Understand and apply the revised AICPA Code of Professional
Conduct.
• Discover recent developments in professional ethics.
• Recognize rules surrounding independence related to professional
ethics.

Preparation

None