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Ethics, integrity & professionalism

Professional Ethics for CPAs in Business and Industry Logo aicpa

  Catherine R. Allen, CPA |   $59.00 |   CPE: 2.0 |   AICPA |   Jan 2018 |   Regulatory Ethics |   AICPA Store

This ethics CPE course uses multimedia and interactive case studies to provide an overview of the ethics standards that apply under the AICPA Code of Professional Conduct to CPAs in business and industry. An interactive ethics decision model guides you through factors to consider when applying the standards to thought provoking case studies. Topics include: the importance of recognizing ethical issues; exercising professional judgment; addressing differences with your employer; objectivity and independence standards; conflicts of interests; gifts or entertainment from company vendors or customers; competence; due care; and the ethical decision-making model.

Learning Objectives

  • Identify the structure and content of the AICPA Code of Professional Conduct including the underlying principles
  • Identify when to use the Conceptual Framework approach in applying the AICPA Code of Professional Conduct
  • Recognize how AICPA ethics rules require members in business to maintain their integrity and avoid conflicts of interest in performing professional services
  • Recognize the due care and competence standards that apply to members in business
  • Analyze ethical matters to determine an appropriate course of action
  • Identify the consequences of violating ethical standards

Key Topics

  • Confidential client information
  • Conceptual framework
  • Conflict of interest
  • Competence and due care

Who Will Benefit?

  • CPAs in business and industry, who are looking to get a refresher on key ethics topics

Note: Many states do not accept the 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.

Topics covered:
  • 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

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This ethics CPE course uses multimedia and interactive case studies to provide an overview of the ethics standards that apply under the AICPA Code of Professional Conduct to CPAs in business and industry. An interactive ethics decision model guides you through factors to consider when applying the standards to thought provoking case studies. Topics include: the importance of recognizing ethical issues; exercising professional judgment; addressing differences with your employer; objectivity and independence standards; conflicts of interests; gifts or entertainment from company vendors or customers; competence; due care; and the ethical decision-making model.

Learning Objectives
  • Identify the structure and content of the AICPA Code of Professional Conduct including the underlying principles
  • Identify when to use the Conceptual Framework approach in applying the AICPA Code of Professional Conduct
  • Recognize how AICPA ethics rules require members in business to maintain their integrity and avoid conflicts of interest in performing professional services
  • Recognize the due care and competence standards that apply to members in business
  • Analyze ethical matters to determine an appropriate course of action
  • Identify the consequences of violating ethical standards
Key Topics
  • Confidential client information
  • Conceptual framework
  • Conflict of interest
  • Competence and due care
Who Will Benefit?
  • CPAs in business and industry, who are looking to get a refresher on key ethics topics

Note: Many states do not accept the 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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