Customer Service: 800-778-7436     

To access your product click the Log In link at the top right of the screen. Once inside your account, you will be able to access your Packages, Self-Study Product, and Webinar Registrations.

Sign In to Your Surgent Account

Forgot Username or Password | Register for an Account

Ethical Considerations for CPAs (ETH4)

  • Format Self-Study Download
  • Credits 4.00
  • Level Intermediate
  • Field of Study Regulatory Ethics (4)

Overview


CPAs today face greater challenges than ever to maintain the high ethical standards of their profession. This course provides a framework within which to consider the ethical challenges facing CPAs and focuses on ethical requirements that CPAs must adhere to in their everyday practice, including practical examples, potential conflicts, and potential ethical dilemmas that practitioners may encounter.

PLEASE NOTE: THIS COURSE COVERS GENERAL ETHICS AND IS APPLICABLE IN STATES IN WHICH STATE-SPECIFIC ETHICS IS NOT REQUIRED.



Major Topics:

  • The CPA’s role in the broader economy
  • The similarities and differences between individual and business ethics
  • The link between ethics, integrity, morals, and laws
  • The history of the CPA profession and the CPA’s requirement to adhere to ethics policies and codes of conduct
  • The AICPA’s Code of Professional Conduct and a CPA’s responsibility to the public, clients, and colleagues
  • Independence requirements and recent updates to the AICPA Code
  • An update of Professional Ethics Executive Committee (PEEC) Ethics Interpretations and Revisions

Learning Objectives:

  • Understand the attributes of ethics and professional conduct
  • Identify ethical issues that occur every day in the work environment
  • Understand the independence rules and identify situations that could impair a CPA’s independence
  • Understand those deliberative, emotional, and social skills that enable a CPA to put their knowledge of the rules into practice in ways that are applicable to any situation

Who should take this course:

All CPAs

Experience in financial reporting

None

No

No

No

CPE Webinars
CPE Webinars

Thank You!

Thank You! Your subscription has been submitted.