Ethical Considerations for Practicing CPAs

Overview

Ethics matter for professionals! This video course explores the AICPA Code of Professional Conduct, guiding CPAs through ethical behavior in all aspects of their careers. Case studies help you apply the principles in real-world situations.

Learning Objectives

  • identify reasons that practicing CPAs should continue to study ethics
  • identify the two main actions that together comprise moral behavior
  • identify the three core values of the accounting profession
  • identify the four basic responsibilities outlined as General Standards of the Profession
  • given a series of different scenarios, correctly recognize situations in which a CPA may depart from the generally accepted accounting principles when preparing a client’s financial statements

Designed For

Practicing CPAs, both in public accounting and business and industry -- controllers, accountants, and other financial accounting personnel

Advanced Preparation

None

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Find this course for your license:

License or Certification

Regulator

Type