A Basic Ethics Guidebook for Connecticut CPAs

A Basic Ethics Guidebook for Connecticut CPAs
$99.00 each

  • Credits: 4
  • Format: Interactive Self-Study Video
  • Field of Study: Regulatory Ethics
  • Author: Allison McLeod

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Advanced Preparation:None
Experience Level:Basic
Program Prerequisites:General Understanding of Ethics
Course ID:AM-123.22-SV
Published Date:April 2022

A CPA is challenged in today’s work world to not only serve his/her client or employer but also to protect the public interest by ensuring that there is transparency in financial reporting or there is fair administration of the tax
laws. In balancing the two interests, a CPA may find him or herself in an ethical dilemma. This course covers not only basic ethical frameworks, but also specific rules from the AICPA Code of Professional Conduct, and the Minnesota
Statutes and Administrative Rules. These sources govern the practice and responsibilities of Minnesota CPAs. It concludes with a section on how a CPA can put his or her ethics into action.

Learning Objectives:

After reading the course material, you will be able to:

  • To apply the ethics of professional accounting as CPAs through the analysis of case studies involving both actual situations and hypothetical facts.
  • To apply ethical judgment in interpreting the rules and determining public interest. Public interest should be placed ahead of self-interest, even if it means a loss of job or client
  • To analyze and apply the AICPA Code of Professional Conduct and Minnesota law that pertains to CPAs licensed to practice in the state. Students will become familiar with the Minnesota Administrative Rules and Code of Professional
    Conduct, the Policies adopted by the Board currently in effect, and how the statutes, rules, and policies about them.
  • To determine the course of action that would uphold the intent of the rules in the performance of professional accounting services/work, not just to adhere to the mere technical compliance of such rules.
  • To review and discuss the rules and their implications for persons in a variety of practices, including:
    • CPAs who provide assurance, attest, or compilation services.
    • CPAs who provide tax services.

Who Should Attend:
  • All Certified Public Accountants (CPAs)
  • Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships: