Kentucky Professional EthicsCode: 25-KPE

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Course Details

56 pages


Course Description: 

This 2-hour course is designed to meet the 2-hour Ethics CPE requirement for Kentucky CPAs. It provides an overview of ethical thought along with the core values of the CPA profession. The contents of Kentucky Administrative Regulations, Title 201, Chapter 1, Part 300 – Rules of professional conduct and Part 290-Standards of Practice, are covered. The AICPA Code of Professional Conduct is covered in detail. Case studies and example situations are utilized to emphasize material.

Learning Objectives 

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

  •   Define ethics from an overall and professional perspective.
  •   Describe the rules of professional conduct contained in the Kentucky Administrative Regulations, Title 201, Chapter 1, Part 300 and Part 290.
  •   Describe the ethical standards contained in the AICPA Code of Professional Conduct.

Prerequisites: None 

Level: Overview 

NASBA Category: Regulatory Ethics 

Recommended CPE: 2 Hours

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American CPE, Inc. 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

 

NASBA QAS Sponsor number 108096