Louisiana Ethics for CPAs (2026) (ETLA)

Professional conduct and ethical behavior are really the backbone of the entire accounting and auditing profession. These components form the foundation upon which our credibility with the general public is built and without which there is no profession. Whether you are a practitioner in public accounting or business and industry, you must always act in accordance with the requirements that define professional conduct and ethical behavior.

This course meets the requirement that Louisiana license holders must complete three continuing education credits as part of their annual reporting requirement covering the applications of professional standards and responsibilities. This course is important because Louisiana CPAs are legally bound by the Louisiana (LA) State Board of CPAs Rules when performing services for Louisiana-based entities.

This course discusses common ethical frameworks relevant to the practice of public accountancy, provides a detailed review of the ethical requirements for Certified Public Accountants as found in the American Institute of Certified Public Accountants’ Code of Professional Conduct (Code), and examines the major provisions of Louisiana’s Professional and Occupational Standards governing the practice of Certified Public Accountants in the state of Louisiana, particularly Chapter 17 of the “Board Rules.” Through case studies and other illustrative examples, the course will highlight pertinent LA rules as well as compare and contrast these rules to those of other regulatory agencies, such as the AICPA, GAO, PCAOB, and SEC rules. LA CPAs should note that LA Board rules may be stricter than the AICPA rules, and in such cases, the more restrictive rules apply.

The course will further address the similarities and differences between the Code requirements for CPAs in public accounting and industry, including the threats to independence inherent in both. The course will also cover the implications of the recently proposed and effective independence interpretations, including those related to the CPAs’ responsibilities to meet revised independence interpretations and standards.

The primary objectives of this course are to educate CPAs regarding ethics and ethical behavior; review, emphasize, and convey the intent of ethical standards and responsibilities relating to a CPA’s performance of professional accounting services; and help CPAs apply ethical judgment in the context of the public interest through the use of illustrative case studies.