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Overview

2.0 Credits
ONLINE

Every CPA must comply with a Code of Professional Conduct, which is a hallmark of the CPA designation.  CPAs in public practice must overcome higher barriers, such as when attest service providers must also retain independence.  This course will provide an overview of the core principles from which the CPA profession is built upon. 

Objectives

• Describe core principles underlying the any Code of Professional Conduct that apply to both CPAs in public practice and industry, whether designated by the AICPA, PCAOB, or an international body
• Explain common ethical dilemmas faced by all CPAs and how they can be safeguarded to an acceptable level

Major Topics

• Core principles of any Code of Professional Conduct applicable to all CPAs, including conflicts of interest, preparing and reporting information, competence, confidential information, and more
• The importance of maintaining independence for CPAs in public practice, especially when also performing nonattest services for the attest client 
• Comparing and contrasting various ethical standards, including those promulgated by the AICPA, PCAOB, and international bodies

Designed For

Anyone who needs to comply with ethical principles

Prerequisite

None

Advanced Preparation

None
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