This 3-hour course is designed to meet a portion of the 4-hour ethics and professional conduct CPE requirement for Arkansas CPAs. It does not address the 1-hour CPE requirement that relates to Arkansas State Board of Accountancy specific laws and rules which must be completed from the board’s website, or by attending group training taught by a board member, board staff member or designee of the board. The course provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning. The AICPA Code of Professional Conduct is also covered in detail. Case studies are utilized throughout the course to emphasize subject matter.
- Overview of professional ethics for CPAs
- Arkansas specific ethics
- Define ethics from an overall and professional perspective
- Recognize the ethical standards contained in the AICPA Code of Professional Conduct