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Overview

2.0 Credits
ONLINE

CPAs must seamlessly transition to a profession that relies heavily on conformance with technical and ethical standards. It is critical for CPAs to seek to serve the public interest with a strong sense of character, integrity, competence, and due professional care. In addition, CPAs must appropriately safeguard any threats to independence and objectivity.  This course will provide an overview of the basic principles of the AICPA’s Code of Professional Conduct with practical implementation examples.

Objectives

• Describe what it means to be a professional
• Recognize courteous, conscientious and businesslike behaviors
• Explain the importance of character, integrity and serving the public interest
• Describe the importance of appropriately maintaining independence and objectivity

Major Topics

• The AICPA Code of Professional Conduct
• The Conceptual Framework for Independence
• Safeguarding independence when performing both attest and non-attest services
• Real-life difficult scenarios and ethical dilemmas commonly faced by new professionals

Designed For

Anyone who needs to comply with ethical principles

Prerequisite

None

Advanced Preparation

None
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