||Field Of Study
||Author or Speaker:
|| 2 Credits
|| Walter Austin
|Interactive Self Study
This basic 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. These Principles are based on the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct, which is the standard for all CPAs.
This course explains the issues, developments, and problems addressed by recent AICPA and SEC Ethics pronouncements and updates.
- Purpose of the Code of Ethics
- Principles of the Code of Ethics
- 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