Objective
- Identify and understand critical thinking errors as they relate to ethical dilemmas
- Identify the core values of being a CPA
- Understand objectivity, professional skepticism, and subordination of judgment and the impact on identifying fraud and elements of typical fraud schemes
- Understand the professional code of ethics and conduct
- Understand the new AICPA Ethics Codification and how to use it
- Understand the ethics enforcement process and how to deal with ethical issues
- Examine the impact of ethical and unethical conduct on our profession
Highlights
- Core values of being a CPA
- Critical thinking errors as they relate to ethical dilemmas
- Objectivity, professional skepticism, and subordination of judgment
- Professional code of ethics and conduct
- AICPA Ethics Codification
- Ethics enforcement process
- Impact of ethical and unethical conduct on the CPA profession
- Real disciplinary cases to illustrate critical points
Designed For
Finance and accounting professionals, particularly CPAs in industryPrerequisite
NoneAdvanced Preparation
None