Professional Ethics: 2020 Update and Refresher 
This CPE course will update you on the new and revised ethical requirements that have been adopted during the past year or were being proposed or considered at the time the course was developed. It will also provide a brief refresher on important ethics requirements, which will help ensure that your services are performed with integrity and objectivity, and, where required, independence.
Learning Objectives
- Identify new, revised, and proposed ethics rules recently issued by the AICPA and GAO.
- Apply professional ethics rules for contingent fee arrangements and financial statement attest client affiliates.
- Recall recent enforcement actions against firms and CPAs for independence and ethics infractions.
- Apply the conceptual framework approach to address an ethical matter.
- Recognize ethical responsibilities for performing tax services.
- Recognize the structure and content of the AICPA Codification Code of Professional Conduct (code).
- Apply the GAO Yellow Book independence requirements for non-audit services.
Key Topics
- Ethics in the Accounting Profession
- Due Care and Competence
- Revisions to the AICPA Code of Professional Conduct
- Conflicts of Interest
- Independence Rules
- Contingent Fee Arrangements
Who Will Benefit
- CPAs in business and industry, who are looking to get a refresher on key ethics topics.
- Management accounting: Ethics, integrity & professionalism: Ethics, integrity & professionalism
- Employee benefit plan auditing: Ethics, integrity & professionalism: Ethics, integrity & professionalism
- Governmental auditing: Ethics, integrity & professionalism: Ethics, integrity & professionalism
- Financial accounting & reporting: Ethics, integrity & professionalism: Ethics, integrity & professionalism
- Assurance: Ethics, integrity & professionalism: Ethics, integrity & professionalism
- Not-for-profit: Ethics, integrity & professionalism: Ethics, integrity & professionalism
- IT management & assurance: Ethics, integrity & professionalism: Ethics, integrity & professionalism
- Firm practice management: Ethics, integrity & professionalism: Ethics, integrity & professionalism
- Tax: Ethics, integrity & professionalism: Ethics, integrity & professionalism
- Forensic & valuation services: Ethics, integrity & professionalism: Ethics, integrity & professionalism
- Fair value measurement: Ethics, integrity & professionalism: Ethics, integrity & professionalism
- Personal financial planning: Ethics, integrity & professionalism: Ethics, integrity & professionalism
If you are purchasing a product in one of the following formats, please check the system requirements below:
CPE On-Demand
AICPA online CPE courses will operate in a variety of configurations, but only the configuration described below is supported by our technicians:
Operating System:
- Windows XP to present
- Note: If you are using Windows 8, you must use Mozilla Firefox browser (http://www.mozilla.org/en-US/firefox/new). Internet Explorer on Windows 8 is not compatible with the system.
- Macintosh OS X 10.4
Browser:
- Internet Explorer (IE) 7, 8 and 9 (IE 10 is currently not supported)
- Firefox 3.0+ (current version, recommended browser for Mac)
- Note: Google Chrome and Safari are not compatible with this system. Please use one of the browsers listed above.
Browser Plug-ins:
- Adobe Flash 11 or higher
- Adobe® Reader® 11 or higher
Note: The CPE On-Demand course will be accessible immediately after completing the purchase process. Access instructions will be shown on the Order Confirmation Screen and also included in the Order Confirmation Email. Access to CPE On-Demand course is through a separate browser window. Please be sure to turn off your pop-up blocking software before you sign in and launch this product.
CD-ROM/DVD
- Microsoft Windows XP operating system, or later versions
- Audio-enabled speakers or headset
- Microsoft Internet Explorer 8 or higher with security settings that allow Java script, shared objects and pop-ups
- Adobe® Flash Player version 10 or higher
- Adobe® Acrobat® Reader 11 or higher
Technical Support:
For Technical Support, please contact service@cpa2biz.com or use the form http://www.cpa2biz.com/aboutus/contactusform.jsp?cat=SYSTEM_PROBLEMS
- Individuals working toward a CPA license
- CPAs who want a refresher course on the AICPA code
- AICPA Code of Professional Conduct
- Conceptual Framework Approach
- Recent enforcement of independence and ethics New and revised AICPA rules
- Staff augmentation arrangements
- Tax Services
- Apply the conceptual framework approach to address an ethical matter.
- Identify new and proposed ethics rules and guidance issued by the AICPA, GAO, and SEC.
- Identify the requirements for maintaining independence when performing tax and consulting services for an attest client.
- Recall recent enforcement actions against firms and CPAs for independence and other infractions.
- Recognize ethical responsibilities for performing tax services.
- Accounting professionals choose to abide by the ethics rules to enhance their profession and maintain public trust. This course will help you gain a framework for the ethics challenges.
Get up-to-speed on the new and revised ethical requirements that have been adopted recentlyor were being proposed or considered at the time the course was developed.
Designed in an inventive and creative way, this self-study CPE course provides a refresher on important ethics requirements to ensure your services are performed with integrity and objectivity, and, where required, independence.
Developed to incorporate personal, targeted, and innovative elements in one-format, this course features:
- Exercises
- Illustrative graphics
- interactive case studies (including an examination of the application of the "Pressure to Breach the Rules").
This course also looks at PEEC, which adopted three revised interpretations and one new interpretation in the code this year.
Note: Many states do not accept this AICPA course to meet the ethics requirement for earning or maintaining a CPA license. Please contact your state board to determine which Ethics course is required for your license.
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