Surgent's General Ethics: Meeting Your Vermont Requirement - Download

April 11th, 2024 - April 30th, 2025 @ -

Member Price $77
Non-Member Price $79
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Credits

4

Description

Ethics are generally defined as a set of moral principles, either at the individual level or in the context of a culture or society as a whole. Ethics are also a philosophical framework used to analyze what are the right and the wrong courses of action given a particular situation or set of circumstances. The focus of this course is on ethics and ethical behavior, both in general and specifically relating to CPAs. The course uses practical `Case in Point' examples to provide a hands-on application of the material. The course reviews the general nature and basic theories of ethical behavior; why ethics are critical to individual CPAs and the accounting profession as a whole; several models for ethical decision-making; and the AICPA Code of Professional Conduct. The primary objective of the course is to help educate CPAs in the ethics of the accounting profession.

Objectives

  • Be familiar with the general nature of ethics and why ethics are critical to the accounting profession
  • Review basic approaches to ethical behavior and frameworks for ethical decision-making
  • Understand the core principles of professional conduct -- integrity, objectivity, and independence
  • Major Subjects

  • Ethics and ethical behavior
  • The core principles of professional conduct -- integrity, objectivity, and independence
  • The AICPA Code of Professional Conduct, including recent changes to it
  • Prerequisites

    None