Description

While ethics training is required by many states, the true value of the CPA license is in understanding how critically important ethical behavior is to one another, our customers, and to the public. This course will explore the basic tenets of ethical behavior and use case studies to explore ethical dilemmas in various companies and organizations, with special focus on the AICPA Code of Professional Conduct and AU-C Section 315.

Instructor: Frank Ryan

Target Audience

CPAs, accounting professionals

Course Objectives

Recognize critical thinking errors as they relate to ethical dilemmas

Recall the professional Code of Ethics and Conduct

Identify the new AICPA Ethics Codification

Recall resources you can turn for help with Ethics issues

Identify responsibilities of members in public practice versus members in business

Subjects

AICPA Code of Professional Conduct

CPA responsibilities and AUC 315

The new AICPA Ethics Codification

Disciplinary cases and actions

CPA Vision

Seminal events

The impact of ethical and unethical conduct on our profession