Course Information
Professional Ethics for Louisiana CPAs (2026)
Course Information
| Title: | Professional Ethics for Louisiana CPAs (2026) |
|---|---|
| Category: | Ethics |
| Field of Study: | Regulatory Ethics |
| Course Code: | M138 |
| CPE Credits: | 3.0 |
| Price: | 39.00 |
Description
Description:
The accounting profession has a considerable responsibility to the general public. Ethical behavior is essential for fulfilling this duty and maintaining public trust. Thus, adhering to ethical standards is both a professional obligation and a legal requirement. This course is designed to meet the ethics requirements for Louisiana CPAs renewing their licenses. It discusses general standards of professional conduct that should be adhered to by CPAs in order to demonstrate idealism, justice, and fairness when dealing with the public, clients, and other members of their profession.
The course begins with a presentation of ethics and ethical behavior, explaining the concept of ethics, identifying the causes of unethical behavior, and examining the process of ethical reasoning. It covers the rules of the Louisiana State Board of CPAs pertaining to professional conduct and the AICPA Code of Professional Conduct, along with the conceptual framework approach to coping with ethical dilemmas. Key comparisons between the Louisiana, AICPA, PCAOB, and SEC rules are included. Examples are used to illustrate the appropriate application of the rules.
The course follows ‘Guidelines for CPE Ethics Course Submissions – 2026 CPE Report Year for Louisiana.’ It is targeted toward both public and non-public CPAs.
Delivery Method: Online Interactive Self Study
Level: Overview
Prerequisites: None
Advanced Preparation: None
Course Details
Category: Ethics
Field of Study: Regulatory Ethics
Passing Score: 90%
Technical Details: Regulatory Ethics: Technical
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Objectives
Objectives:
- Recognize ethical reasoning used by accountants
- Identify rules as presented in the Louisiana Rules of Professional Conduct
- Recognize the core principles within the AICPA Code of Professional Conduct
- Identify the steps within the conceptual framework approach
- Recognize independence and objectivity issues
- Identify ethical standards and violations
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Profession
NASBA: Yes
QAS: Yes
CPA: Suitable for all CPAs
IRS: No IRS credit for Enrolled Agents.
Profession Identifiers: CPA