New and revised ethical requirements have been adopted.
You can familiarize yourself with them and be prepared for future requirements by reviewing recently proposed changes that are under consideration.
Topics address a wide range of ethics issues, including:
- Conceptual framework approach
- AICPA Code of Professional Conduct
- DOL independence rules update
In addition, learn about interpretations added to the AICPA Code of Professional Conduct that address:
- Compliance audit definitions
- Offering and accepting gifts
- NOCLAR
Innovative learning techniques enhance understanding
This refresher on important ethics requirements will ensure your services are performed with integrity and objectivity and, where required, independence.
Engaging instruction includes:
- Personal, targeted and innovative exercises
- Graphics
- Case studies to help you apply the new requirements
Note: Many states do not accept this AICPA course to meet the ethics requirement for earning or maintaining a CPA license. Please contact your state board to determine which Ethics course is required for your license.
This course provides (2) CPE credits in the Regulatory Ethics field of study.
Who Will Benefit
- CPAs
- Accounting and finance professionals looking to stay current on ethics issues and requirements
Key Topics
- Conceptual framework
- AICPA Code of Professional Conduct
- New interpretations added to the AICPA Code of Professional Conduct
- New and revised compliance audit definitions
- Updated guidelines for offering and accepting gifts
- NOCLAR
- DOL Independence rules update
Learning Outcomes
- Apply the conceptual framework approach to address an ethical matter.
- Identify new and revised ethics rules and guidance issued by the AICPA and the Department of Labor.
- Identify the requirements for maintaining independence when performing nonattest services for an attest client.
- Recall recent enforcement actions against firms and CPAs for independence and other ethics infractions.
- Recognize ethical responsibilities for performing tax services.