Review of Ethics Issues for Pennsylvania CPAs

Course Information

Title:	Review of Ethics Issues for Pennsylvania CPAs
Category:	Ethics
Field of Study:	Regulator Ethics
Course Code:	M340
CPE Credits:	4.0
Price:	49.00

Description

Description:

Professional conduct and ethical behavior are really the backbone of the entire accounting and auditing profession. These components form the foundation upon which our creditability with the general public is built and without which there is no profession. Whether you are a practitioner in public accounting or business and industry, you must always act in accordance with the requirements that define professional conduct and ethical behavior.

This course fulfills the Pennsylvania State Board of Accountancy (Board) requirement that an applicant for renewal of a current license shall have completed 4 hours of continuing professional education in ethics during the 2-year period preceding the start of the next license period. The course provides a foundational understanding of ethics and ethical behavior; an overview of the core principles of professional conduct – integrity, objectivity, and independence; a review of relevant sections of the AICPA Code of Professional Conduct (Code), including a discussion of new or proposed changes; and a review of Pennsylvania CPA Law and State Board of Accountancy Regulations. The overall objective of this course is to contribute directly to your professional competence as a Pennsylvania CPA.

Delivery Method: Online Interactive Self Study

Level: Basic

Prerequisites: None

Advanced Preparation: None

Course Details

Category: Ethics

Field of Study: Regulator Ethics

Passing Score: 70%

Technical Details: Regulatory Ethics: Technical

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Objectives

Objectives:

Review the core principles of professional conduct – integrity, objectivity, and independence
Recall key elements of the AICPA Code, including recently enacted and proposed changes
Understand the Pennsylvania professional standards and responsibilities for the practice of public accounting
Be familiar with the principles and concepts that form the foundation of ethical behavior

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Profession

NASBA: Yes

QAS: Yes

CPA: Suitable for all CPAs

IRS: No IRS credit for Enrolled Agents

Profession Identifiers: CPA