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 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.

Target Audience

Finance and accounting professionals, particularly CPAs in industry

Course Objectives

• Identify and understand critical thinking errors as they relate to ethical dilemmas
• Understand the professional code of ethics and conduct
• Be familiar with the new AICPA Ethics Codification
• Recognize the impact of ethical and unethical conduct on our profession
• Understand the common types of fraud in business and identify red flags of fraud

Subjects

• What are ethics?
• Why study ethics?
• Ethical responsibilities of CPAs
• Professional code of ethics and conduct
• AICPA Codification – updated
• Ethical dilemmas
• CPA vision
• Real disciplinary cases to illustrate critical points