Comprehensive Ethics: Principles and Rulings for CPAs

$79.00 each

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.

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