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, our firms, and 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 a focus on dilemmas that may face CPAs in the industry.

Instructor: Frank Ryan, CPA

Target Audience

Finance and accounting professionals, particularly CPAs in industry

Course Objectives

Identify and understand critical thinking errors as they relate to ethical dilemmas

Identify the core values of being a CPA

Understand objectivity, professional skepticism, and subordination of judgment and the impact on identifying fraud and elements of typical fraud schemes

Understand the professional code of ethics and conduct

Understand the new AICPA Ethics Codification and how to use it

Understand the ethics enforcement process and how to deal with ethical issues

Examine the impact of ethical and unethical conduct on our profession

Subjects

Core values of being a CPA

Critical thinking errors as they relate to ethical dilemmas

Objectivity, professional skepticism, and subordination of judgment

Professional code of ethics and conduct

AICPA Ethics Codification

Ethics enforcement process

Impact of ethical and unethical conduct on the CPA profession

Real disciplinary cases to illustrate critical points