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Comprehensive Ethics: Principles and Rulings for CPAs

Course ID: CPE Credits Field Of Study Author or Speaker: WA-124.E  8 Credits   Ethics  Walter Austin Instructional Method: Advanced Preparation: Program Prerequisites: Experience Level: Interactive Self Study  None   None   Overview Course Descripti ...Read more
$79.00 each


  • Description
Course ID: CPE Credits Field Of Study Author or Speaker:
WA-124.E  8 Credits   Ethics  Walter Austin
Instructional Method: Advanced Preparation: Program Prerequisites: Experience Level:
Interactive Self Study  None   None   Overview

Course Description:

This comprehensive course introduces and explains the ethical standards for the CPA, whether employed in public, governmental, or private accounting.  Applications of these are discussed in a professional context. The concepts of integrity and objectivity are discussed.  When broad guidelines are used, interpretations are necessary in many cases due to the fact that guidelines are non-specific.  Applications of these are discussed in a professional context. 

 This course explains the issues, developments, and problems addressed by recent AICPA, Independence Standards Board, and SEC Ethics pronouncements and updates.  The issues discussed are based on the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct, which is the standard for all CPAs. The last unit compares the AICPA Code of Ethics with ethics for attorneys and internal auditors.

Unit Titles:

  1. Purpose of the Code of Ethics
  2. Principles of the Code of Ethics
  3. Rules of Ethics
  4. Interpretations of the Code of Ethics
  5. Ethics Sections 102 and 201
  6. Ethics Rulings on General and Technical Standards
  7. Comparisons of Ethics for CPAs with Attorneys and Internal Auditors

Objectives:

  • Introduce various philosophical aspects of ethics and the Composition, Applicability, and Compliance aspects of the American Institute of Certified Public Accountant’s Code of Ethics. Unit One
  • Identify the Principles that provide the overall environment of the Code of Ethics. 
    Unit Two
  • Introduce the General Standards of the Rules of Ethics of the American Institute of Certified Public Accountant. Unit Two
  • Identify the basic rules of the Code of Ethics.  Unit Three
  • Cover the basic and recent Interpretations of Independence that provides the specific application of the Code of Ethics.  Unit Four
  • Cover the principles of Integrity for the CPA.  Unit Five
  • Identify the principles of Objectivity for the CPA.  Unit Five
  • Cover some interpretations of
  • Identify the basic and recent Interpretations of General and Technical Standards that provides the specific application of the Code of Ethics.  Unit Six
  • Introduce some of the comparisons of Ethics for the CPA, Attorneys and Internal Auditors.  Unit Seven

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