Surgent's Ethical Considerations for the CPA
November 30th, 2024 - November 30th, 2024 @ 12:30PM-4:00 PM
Member Price | $159 |
Non-Member Price | $189 |
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Credits
4Description
CPAs today face greater challenges than ever to maintain the high ethical standards of their profession. It is vitally important that all CPAs understand their professional responsibilities related to all aspects of their job. This course, which focuses on key components of the AICPA Code of Professional Conduct, reviews a history of the CPA profession and focuses on ethical requirements that CPAs must adhere to in their everyday practice, including practical examples of potential ethical dilemmas that practitioners may encounter, particularly those related to objectivity and independence. PLEASE NOTE: THIS COURSE COVERS GENERAL ETHICS AND IS APPLICABLE IN STATES IN WHICH STATE-SPECIFIC ETHICS IS NOT REQUIRED. This course does not qualify for IRS credit.Objectives
- Understand the attributes of ethics and professional conduct
- Identify ethical issues that occur every day in the work environment
- Understand those deliberative, emotional, and social skills that enable a CPA to put their knowledge of the rules into practice in ways that are applicable to any situation
- Understand CPA Independence issues and professional conduct
Major Subjects
- Examine the CPA's role in today's economy
- Compare similarities and differences between individual and business ethics
- Explore the link between ethics, integrity and scruples
- Discuss the basic attributes of ethics and professional conduct
- Review the history of the CPA profession and the CPA's requirement to adhere to ethics policies and codes of conduct
- Review the AICPA's Code of Professional Conduct and a CPA's responsibilities to the public, clients and colleagues
- Discuss the common rules and statutes faced daily in the CPA profession. Case studies may also be utilized to present potential ethical dilemmas CPAs may face during their careers
- Review CPA Independence violations by current legal case examples