Course Information
CPA Ethics – Integrity, Objectivity and Independence
Course Information
| Title: | CPA Ethics – Integrity, Objectivity and Independence |
|---|---|
| Category: | Ethics |
| Field of Study: | Regulatory Ethics |
| Course Code: | M039 |
| CPE Credits: | 2.0 |
| Price: | 29.00 |
Description
Description:
CPAs have a considerable responsibility to the public, their profession, the organizations they serve, and themselves. To protect the public interest and maintain the profession’s reputation, CPAs must act with honesty and fairness. The AICPA Code of Professional Conduct (Code) sets the ethical and professional standards for CPAs. Adhering to the Code is a professional obligation and a legal requirement, as violations can result in disciplinary actions and the potential loss of one’s CPA license regulated by state boards of accountancy.
This course focuses on building ethical competence to help you navigate ethical dilemmas and adhere to high ethical standards in your practice. It describes the three cornerstones of the CPA profession, including integrity, objectivity, and independence. Centered on the Code, the course addresses specific rules governing CPAs’ professional responsibilities, along with strategies and tools for identifying, evaluating, and responding to ethical challenges. Numerous examples are included to help you apply fundamental ethical concepts and adhere to the relevant provisions of the Code.
This ethics CPE course not only fulfills a 2-hour ethics requirement but also reinforces the commitment of CPAs to idealism, justice, and fairness, which are fundamental to their role in society.
Delivery Method: Online Interactive Self Study
Level: Overview
Prerequisites: None
Advanced Preparation: None
Course Details
Category: Ethics
Field of Study: Regulatory Ethics
Passing Score: 70%
Technical Details:
For More Detail:
If you are unable to view PDF then right click the mouse and click save link as
Objectives
Objectives:
- Identify circumstances that could compromise integrity and objectivity
- Recognize the indicators of impairment of independence
For More Objectives:
If you are unable to view PDF then right click the mouse and click save link as
Profession
NASBA: Yes
QAS: Yes
CPA: Suitable for all CPAs
IRS: No IRS credit for Enrolled Agents.
Profession Identifiers: CPA