Objective
- Understand the attributes of ethics and professional conduct
- Identify ethical issues that occur every day in the work environment and how a CPA can most effectively address them
- Understand those deliberative, emotional, and social skills that enable a CPA to put their knowledge of the rules into practice in ways that are applicable to any situation
- Recall key provisions of the AICPA Code of Professional Conduct as it relates to CPA Independence and professional conduct issues
- Identify key ethical requirements for those representing clients in front of the IRS, as found in IRS Circular 230
Highlights
- Examine the CPA's role in today's economy
- Compare similarities and differences between individual and business ethics
- Explore the link between ethics, integrity and scruples
- Discuss the basic attributes of ethics and professional conduct
- Review the history of the CPA profession and the CPA's requirement to adhere to ethics policies and codes of conduct
- Review the AICPA's Code of Professional Conduct and a CPA's responsibilities to the public, clients and colleagues
- Discuss the common rules and statutes faced daily in the CPA profession. Case studies may also be utilized to present potential ethical dilemmas CPAs may face during their careers
- Review CPA Independence violations by current legal case examples
Designed For
All CPAsPrerequisite
NoneAdvanced Preparation
None