Professional Ethics Details

Understand professional ethics in the accounting profession and how the principles of ethics may apply to you.

Integrity, objectivity and professional conduct

Gain knowledge for analyzing ethical matters generally, and for evaluating matters that the AICPA code does not specifically address using the code’s conceptual frameworks.

Independence requirements

Learn AICPA independence rules and how they apply to you and your immediate family members, including the types of personal financial interests, loans, employment, and business relationships that threaten independence.

Ethics requirements from other regulators

Distinguish independence rules that apply in addition to the AICPA code, which may be more restrictive, such as those from the SEC, PCAOB, and rules applicable to government auditors and audits of certain employee benefit plans, federally funded charitable organizations, financial institutions, and insurance.

Ethics rules unique to professional tax services

Understand the ethics rules that apply when you provide professional tax services, including AICPA code provisions and the Statements on Standards for Tax Services, the U.S. Treasury Department’s Circular No. 230, and certain Internal Revenue Code provisions applicable to federal tax practice

Who should attend?
✓ Accountants earning CPA license and CPAs maintaining CPA license

Mode of delivery?
✓ Online Webinar/Self-study

Duration & Credits?
✓ 3, 6 or 12 months/8 CPE Credits

Certificates & Digital Badge?
✓ Internationally recognized certificates in digital form will be issued to participants who have successfully completed the course and passed the exam at the end of the course.
✓ Participants will also receive a digital badge that can be easily shared with your professional network.