Professional Ethics for Louisiana CPAs

Course Information

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Title: Professional Ethics for Louisiana CPAs
Category: Ethics
Field of Study: Regulatory Ethics
Course Code: M138
CPE Credits: 3.0
Price: 29.95



Individuals in the accounting and auditing profession have a considerable responsibility to the general public. To gain public trust and maintain professionalism, professional conduct and ethical behavior are necessary. The professional accountants’ code of ethics establishes the standard of behavior expected of them. This course is designed to meet the ethics requirements for Louisiana CPAs renewing their licenses. It discusses standards of professional conduct and business practices that should be adhered to by 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.

The course begins with a presentation of ethics and ethical behavior, discussing the relationship between morals and ethics and identifying the causes of unethical behavior. It also explains the process of ethical reasoning and how to apply it when dilemmas occur. 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 and case studies are used to illustrate the appropriate application of the rules and also AICPA ethics violations.

The course follows ‘Guidelines for CPE Ethics Course Submissions – 2024 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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  1. Recognize ethical reasoning used by accountants
  2. Identify rules as presented in the Louisiana Rules of Professional Conduct
  3. Recognize principles and rules of the AICPA Code of Professional Conduct
  4. Identify independence and objectivity issues
  5. Recognize ethical standards and violations

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QAS: Yes

CPA: Suitable for all CPAs

IRS: No IRS credit for Enrolled Agents.

Profession Identifiers: CPA