Review of Ethics Issues for Kentucky CPAs

Course Information

Title:	Review of Ethics Issues for Kentucky CPAs
Category:	Ethics
Field of Study:	Regulatory Ethics
Course Code:	M335
CPE Credits:	2.0
Price:	29.00

Description

Description:

Whether you are just beginning your career or have been a practitioner for many (many) years, as a Certified Public Accountant you assume an obligation to adhere to the fundamental principles of integrity, objectivity, and independence in all of your professional activities. These principles are the accounting profession’s recognition of its responsibilities to the public, to clients, and to colleagues. They help guide CPAs in the performance of their professional responsibilities and form the foundation of ethical decision-making and actions. Those who rely on CPAs rightfully expect them to discharge their professional responsibilities with integrity, objectivity, and independence. In this respect, CPAs often face conflicting pressures from clients, investors, governments, and the financial community. In resolving these conflicts, CPAs must act ethically, with integrity as their guiding principle, in order to fulfill their responsibilities to all those involved.

Delivery Method: Online Interactive Self Study

Level: Basic

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:

Understand the core principles of professional conduct – integrity, objectivity, and independence
Review the AICPA Code of Professional Conduct, including recent changes to it

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Profession

NASBA: Yes

QAS: Yes

CPA: Suitable for all CPAs

IRS: No IRS credit for Enrolled Agents

Profession Identifiers: CPA