Learn various codes of professional conduct and standards of ethical conduct, recent cases involving professional responsibility for the accounting profession, ethical frameworks and more. This program is designed to fulfill the California Board of Accountancy's four-hour ethics education requirement. CalCPA Members: This course qualifies for the four hours of free ethics credits per membership year. Learn more .
Target Audience
CPAs and financial professionals.
Course Objectives
Recognize the CPA's professional and ethical obligations and responsibilities
Outline what moral philosophers thought about enterprise and ethics
Identify the requirements of the profession
Identify the reasons people cheat
Recall the AICPA Code of Professional Conduct, Institute of Management Accountants Standards of Ethical Conduct and T.D. Circular 230
Subjects
AICPA Code of Professional Conduct, Institute of Management Accountants Standards of Ethical Conduct and T.D. Circular 230
Implications of the Sarbanes-Oxley Act of 2002
Recent, relevant cases on accounting profession ethics and professional responsibility
Areas the partner should pay particular attention to
What it means to be a profession and a professional
