This CPE course provides a timely update and refresher on the AICPA Code of Professional Conduct, including the conceptual framework and independence provisions for nonattest services, personal independence, and other critical matters. It reviews the basic tenets of ethical and professional conduct, including the principles upon which the code rests, explains why the code is necessary and how it is organized. AICPA members must follow the AICPA code, and many courts and regulatory bodies view the AICPA code as the de facto standard for the accounting profession, therefore it is imperative to stay current on the rules and apply them properly. Through interactive case studies, exercises and illustrative graphics, you will learn the most up-to-date rules.
Individuals who want a refresher course on the AICPA Code of Professional Conduct and licensed CPAs looking to fulfill their ethics requirement.
When you complete this course you will be able to:• Understand and apply the revised AICPA Code of Professional Conduct.• Discover recent developments in professional ethics.• Recognize rules surrounding independence related to professional ethics.
• Conceptual Framework• AICPA Code of Professional Conduct• New interpretations added to the AICPA Code of ProfessionalConduct