Arizona Ethics for CPAs (ETAZ)

Overview

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 fulfills the Arizona State Board of Accountancy (Board) requirement that an applicant for renewal of a current license shall have completed 4 hours of continuing professional education in ethics within the 2-year license period immediately before the renewal period. The course provides a foundational understanding of ethics and ethical behavior; an overview of the core principles of professional conduct – integrity, objectivity, and independence; and a review of Arizona State Board of Accountancy Statutes and Administrative Rules. The overall objective of this course is to contribute directly to your professional competence as an Arizona CPA.

Major Topics:

Principles and concepts which form the foundation of ethical behavior

The core principles of professional conduct -- integrity, objectivity, and independence

The AICPA Code of Professional Conduct

Arizona State Board of Accountancy Statutes and Administrative Rules

Learning Objectives:

Be familiar with the principles and concepts which form the foundation of ethical behavior

Review the core principles of professional conduct -- integrity, objectivity, and independence

Understand the Arizona professional standards and responsibilities for the practice of accounting and public accounting