Course Information
Ethics for Accountants
Course Information
| Title: | Ethics for Accountants |
|---|---|
| Category: | Ethics |
| Field of Study: | Regulatory Ethics |
| Course Code: | E023-0350 |
| CPE Credits: | 4.0 |
| Price: | 39.95 |
Description
Description:
This is an ethics course covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice, and fairness when dealing with the public, clients, and other members of their profession. It also presents an approach – the conceptual framework approach – to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, internal control requirements, and the CPA’s responsibilities are summarized. Moreover, a brief discussion of the AICPA’s Standards for Tax Service and the IMA’s Statement of Ethical Professional Practice are included. Finally, it identifies different disciplinary systems within the profession and provides guidance on how to respond to an ethics inquiry from the AICPA. It includes examples to illustrate the application of various ethical standards.
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: Regulatory Ethics: Technical
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Objectives
Objectives:
Chapter 1: Ethics and Ethical Reasoning 1. Recognize ethical reasoning used by accountants. Chapter 2: AICPA Code of Professional Conduct 1. Identify different principles and rules of the AICPA Code of Professional Conduct. 2. Identify independence and objectivity issues. 3. Recognize ethical standards and violations. Chapter 3: Other Ethical Standards 1. Identify the key issues of corporate responsibility law (Sarbanes-Oxley act) that influence auditor independence. 2. Identify licensing and disciplinary mechanisms within the profession. 3. Identify the ethical standards required of accountants and financial professionals by the Institute of Management Accountants (IMA).
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Profession
NASBA: Yes
QAS: Yes
CPA: Suitable for all CPAs
IRS: No IRS credit for Enrolled Agents.
Profession Identifiers: CPA