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Professional Ethics for CPAs in Business

Author/Moderator: Catherine Allen, CPA
Publisher: AICPA
Availability: Varies by Format (See Below)
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This ethics “specialty” 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.

Topics Discussed:

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

Learning Objectives:
When you complete this course, you will be able to:

  • Identify differences in the structure and content of the AICPA Ethics Codification including the underlying principles.
  • Identify when the conceptual framework approach embedded in the Codification should be used.
  • Recognize how AICPA ethics rules require CPAs 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 CPAs in business.
  • Analyze ethical matters to determine an appropriate course of action.
  • Identify the consequences of violating ethical standards

Who Will Benefit?

  • CPAs in business and industry

Prerequisite: None

Advanced Preparation: None

NASBA Field of Study: Regulatory Ethics
Level: Basic
Recommended CPE Credit: On-Demand 2; CD-ROM - 2
Professional Ethics for CPAs in Business
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CPE On-Demand
Product# 158902
Availability: Online Access 1 Year
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Regular:$61.25
AICPA Member:$49.00
Your Price:$61.25
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