Overview:
Satisfy your Ethics requirement and benefit from a comprehensive review of Virginia laws and ethics rules and the AICPA Code of Professional Conduct. This seminar provides insight into the rationale and philosophy behind the rules. You’ll learn about:
- Independence, integrity and objectivity
- Providing volunteer services as a Virginia CPA
- Enforcement cases from the Virginia Board of Accountancy
- Regulatory issues for Virginia CPAs, including Virginia’s top ten issues for 2012
- Professional standards and responsibilities
Objective:
To satisfy the Ethics requirement for Virginia CPAs and emphasize the need for prudent ethical judgment when interpreting the rules and determining the public interest. You’ll use case studies to understand how to apply the rules to real ethical dilemmas.
Emphasis:
- Ethics defined
- Professional responsibility: issues for accountants
- Causes of unethical behavior
- Rules enforcement by the VA Board of Accountancy
- Communication with clients and the VA Board of Accountancy
- Advertising
- Record retention and confidentiality
- Contingent fees, commissions and referral fees
- Forms of organization
- IRS Circular 230
- SEC Whistleblower rules
- Licensing, mobility and CPE requirements
- Issues “on the horizon”
- AICPA Code of Professional Conduct
