||Field Of Study
|Interactive Self Study
||Colleen Neuharth McClain, CPA
Kentucky Ethics: An Overview for Accountants 2017
In this course, we will define ethics and provide you with reasons you should be encouraged to continue educating yourself with the goal of achieving the highest standards of ethical conduct.
The course will then discuss ethical reasoning and its application to common dilemmas that you may experience.
Next, we will review the core values of the CPA profession (integrity, objectivity and independence).
Throughout this course, you will be provided with case studies that demonstrate the application of ethical principles, values, and ethical reasoning.
In conclusion, this course will recap the key requirements of the Sarbanes-Oxley Act and the AICPA Code of Professional Conduct.
While many of the prior ethics courses you may have taken merely required you to memorize the rules of professional conduct for CPAs, this course will attempt to encourage you to become educated in ethical principles and values as well as ethical reasoning as it applies to common situations that you may experience in your profession.
After completing this course, you should be able to
• Recognize the definitions of ethics and integrity
• Recognize the goals of accounting ethics education.
• Identify the core values of the CPA profession (integrity, objectivity and independence)
• Identify the requirements of the Sarbanes-Oxley Act and the AICPA Code of Professional Conduct as presented in this course