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North Carolina Ethics: Principles and Conduct for CPAs

Course ID: CPE Credits Field Of Study Author or Speaker: WA-221.E  2 Credits   Ethics  Walter Austin Instructional Method: Advanced Preparation: Program Prerequisites: Experience Level: Interactive Self Study  None   None   Overview  Course Descrip ...Read more
$19.00 each


  • Description
Course ID: CPE Credits Field Of Study Author or Speaker:
WA-221.E  2 Credits   Ethics  Walter Austin
Instructional Method: Advanced Preparation: Program Prerequisites: Experience Level:
Interactive Self Study  None   None   Overview 

Course Description:

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 are the basic standards for all CPAs.  Meets North Carolina ethics requirements. 
This course explains the issues, developments, and problems addressed by recent AICPA and SEC Ethic pronouncements and updates.

 Unit Titles:

  1. Purpose of the Code of Ethics

  2. Principles of the Code of Ethics

 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


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