Overview
CPAs must balance serving clients and protecting public interest, often facing ethical dilemmas. This course covers ethical frameworks, Virginia Administrative Code, and AICPA Code of Conduct, illustrated with real-life case studies.
Learning Objectives
- to educate Virginia licensees in ethics of professional accounting as CPAs
- to convey the intent of the Virginia Statutes and Administrative Code as well as the AICPA Code of Professional Conduct and/or specific state board rules in the performance of professional accounting services/work, not to adhere to the mere technical compliance of such rules
- to assist the Virginia CPA in applying ethical judgment in interpreting the rules and determining public interest. Public interest should be placed ahead of self-interest, even if it means the loss of a job or client
- to review and discuss the Virginia Administrative Code and Regulations and the AICPA Code of Professional Conduct and their implications for persons in a variety of practices
Designed For
Virginia CPAs
Find this course for your license:
License or Certification
Regulator
Type