AICPA Code of Professional Conduct
Gain an understanding of professional ethics in the accounting profession, the AICPA Code of Professional Conduct, and how to maintain integrity and objectivity.
Format
Online
NASBA Field of Study
Regulatory Ethics
Level
Basic
CPE Credits
1.5
Author(s)
Catherine R. Allen
Availability
1 year
Product Number
PETH21SSO
Avoid the slippery slope
Ethical decision-making
Gain knowledge for analyzing ethical matters generally, and for evaluating matters using the ethical decision-making model.
Applications of the AICPA Code of Professional Conduct
Recall the AICPA Code of Professional Conduct and how the code applies to you and your business.
Maintain integrity and objectivity
Understand pressures that exist in the profession and ways to respond to those pressures.
Who Will Benefit
- CPAs maintaining CPA license
- Accountants seeking an understanding of the AICPA Code of Professional Conduct
Key Topics
- Conceptual Framework
- AICPA Code of Professional Conduct
- Ethics activities that discredit the profession
- Ethics interpretations
Learning Outcomes
- Recall a model for making ethical decisions.
- Recognize the bodies that set the ethics rules and regulations for the accounting profession.
- Recall the structure, application, and content of the AICPA Code of Professional Conduct.
- Identify the steps involved in addressing an ethical issue using the conceptual framework.
- Recall how to respond to pressure when preparing and reporting information.
- Identify the steps for evaluating a conflict of interest.
- Recognize matters addressed in the interpretations on gifts and entertainment.
- Recall the proposed interpretations on responding to noncompliance with laws and regulations.
Group ordering for your team
2 to 5 registrants
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