Commitment to ethics is crucial for a CPA's success. A periodic review of ethical reasoning and ethical theory can help keep key concepts and duties front of mind for the professional who is navigating the ethical challenges that inevitably arise from time to time in personal and professional situations.

The goal of this Board-approved course is to help you approach the gray zones, as well as to be familiar with bright-line rules of the AIPCA and the Louisiana Board of Accountancy. The materials in the course are designed to help you keep in mind some frameworks, techniques, and concepts that can help you think through your actions as you strive to make decisions that align with your ethical principles. As a CPA, you are entrusted with the significant responsibility of maintaining the public trust and confidence in the accounting profession.

After successfully completing this course, you will be able to:

• recall the definitions of and key concepts related to ethical reasoning and ways they relate to a CPA's work
• recognize the principles of ethical theories, including utilitarian ethics, deontological ethics, stakeholder ethics, and virtue ethics and identify how such theories can be applied in practical situations in life and in business
• recognize certain preeminent core values of accountancy, including integrity, objectivity, and independence
• identify additional core values that you must apply in your professional life\
• recall important rules in the Louisiana Accountancy Act and guidance from other important Louisiana sources
• remember the AICPA's principles, general standards, core values, and conceptual framework as you make decisions when encountering ethical challenges