Course Overview

This course explores some of the fundamental concepts related to ethics and their overall importance to CPAs in both public practice and in business. This course primarily focuses on an understanding and application of the Conceptual Framework Process outlined by the AICPA Code of Professional Conduct. This course also provides examples of threats to a CPA’s compliance with the Code.

Learning Objectives

Upon completion of this course, you will be able to:

•  Recognize the importance of ethics for CPAs
•  Identify ethical standards CPAs should follow
•  Recognize various types of threats both CPAs in public practice and business may face
•  List the three steps in the Conceptual Framework Process prescribed by the AICPA

CPE credit:  2 Hours

Program Level:  Update

Prerequisites:  None

Advance Preparation:  None

Exam expiration date:  Participants must submit exams for grading within one year from the date of purchase