Professional Ethics for CPAs in Business

Choose the best format that best meets your self-study/on-site group study needs

The AICPA Code of Conduct applies to all CPAs and the aftermath of accounting scandals has created new expectations and federal compliance issues. Those working in business face unique problems and are sometimes faced with ethical decisions that affect their only source of income. The goal of this course is to promote ethical behavior and ethical reasoning and to give CPAs working in business the tools they need to resolve ethical dilemmas in compliance with the AICPA and government regulations. Case studies are the primary learning tool to allow participants to practice their ethical decision-making skills and their knowledge of AICPA rules.

Objectives:

• Describe AICPA principles of professional responsibility, the public interest, integrity, objectivity, independence, due care and competence
• Understand how AICPA ethics rules require CPAs in business to maintain their integrity in performing professional services  
• Understand the ethical requirements of objectivity and independence and distinguish between the two  
• Describe how due care and competence standards apply to CPAs in business
• Analyze ethical matters using an ethical decision-making model to determine an appropriate course of action
• Identify the consequences of violating ethical standards

Prerequisite:  None