||Field Of Study
|Interactive Self Study
Ethics for Arizona CPAs
This is an ethics course for Arizona covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach --the threats and safeguards approach –to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA’s responsibilities are summarized. Also included are some cases of AICPA ethics violations.
Who Should Attend: Arizona Licensed CPAs
- Chapter 1: Ethics and Ethical Reasoning
- Chapter 2: AICPA Code of Professional Conduct
- Chapter 3: Sarbanes-Oxley Act and Arizona Statutes and Rules
• Recognize ethical reasoning used by accountants.
• Identify different principles and rules of the AICPA Code of Professional Conduct.
• Identify independence and objectivity issues.
• Recognize ethical standards and violations.
• Recognize the key features of corporate responsibility law (Sarbanes-Oxley act) that influence auditor independence. • Identify consulting services prohibited by the Sarbanes-Oxley (SOX) Act of 2002. • Identify the requirements of accountants as highlighted in the Arizona statutes and administrative rules.