Accounting scandals highlight fiduciary failures, while ethical integrity often goes unnoticed. Greed and pressure can lead to moral compromise, especially when meeting analysts’ expectations. This course helps CPAs navigate ethical challenges by exploring ethical philosophies, the AICPA Code of Conduct, and ways to improve ethical behavior, using real-world case studies for illustration.

• Apply the ethics of professional accounting as CPAs through the analysis of case studies
• Apply ethical judgment in interpreting the rules and determining public interest
• Analyze and apply the AICPA Code of Professional Conduct and Arizona law that pertain to CPAs licensed to practice in the state of Arizona
• Become familiar with the Arizona Revised Statutes, Administrative Rules and Code of Professional Conduct, and the Policies adopted by the Board currently in effect and how the statutes, rules, and policies pertain to them
• determine the course of action that would uphold the intent of the rules in the performance of professional accounting services