Professional conduct and ethical behavior are really the backbone of the entire accounting and auditing profession. These components form the foundation upon which our creditability with the general public is built, 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 is approved by the Washington State Board of Accountancy (Board) and meets the requirement that Washington State-licensed CPAs must complete a four-hour course approved by the Board in ethics and regulation applicable to the practice of public accounting. The primary objectives of the 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. This course has been updated to include rule changes enacted by the Board in 2021 that will impact Washington CPAs, including new licensing guidance for individuals and firms.
• Principles and concepts that form the foundation of ethical behavior
• The core principles of professional conduct – integrity, objectivity, and independence
• The AICPA Code of Professional Conduct
• Washington State professional standards and responsibilities for the practice of public accounting
• Recent legislative and rule changes that impact Washington CPAs
- Be familiar with the principles and concepts that form the foundation of ethical behavior
- Review the core principles of professional conduct – integrity, objectivity, and independence
- Understand the Washington State professional standards and responsibilities for the practice of public accounting
All Washington State CPAs engaged in the practice of public accounting