Behavioral Considerations for CPAs

Overview

Professionals in many fields must regularly complete ethics continuing education to remind them of their responsibility to honor the trust placed in them. Many professional organizations have a Code of Ethics. For CPAs, the AICPA’s Code of Professional Conduct provides guidance and rules for all members. This course, based on the AICPA Code, discusses general ethics, the importance of ethics in professional and personal behavior, and the principles and rules of the Code. It includes case studies to help apply the information.

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
  • identify circumstances in which a CPA may disclose confidential client information without contravening the rules of the AICPA Code of Professional Conduct.

Designed For

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

Advanced Preparation

None

WebCE® is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. For more information regarding WebCE administrative policies such as refunds, cancellations and concerns, please contact Support Services at 877-488-9308.

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