Ethics for CPAs Self-Study Webinar

To help CPAs and other finance professionals meet their professional ethics requirements while developing a deep understanding of the standards, responsibilities, and regulatory expectations that govern their work. Upon completion of the program, participants will be better equipped to make informed judgments, maintain independence, comply with AICPA and state board requirements, and uphold public trust.
 

This self-study webinar qualifies to satisfy the general Professional Ethics requirement in all states, except the following states which require state-specific Ethics: AZ, DE, FL, LA, MI, MS, NJ, NY, OH, TN, TX, VA, WA, WY.

AR: This course will satisfy 3 of the necessary 4 hrs of ethics due every 3 years; it does not contain the mandatory 1 hr of AR specific content. The additional awarded credit will count towards the overall CPE hrs mandate.

CA: This course will satisfy 4 of the necessary 4 hrs of ethics due every 2 years; it does not qualify for the separate 2 hr Regulatory Review class due every 6 years.

GA: This course will satisfy 3 of the necessary 4 hrs of ethics due every 3 years; it does not contain the mandatory 1 hr of GA specific content. The additional awarded credit will count towards the overall CPE hrs mandate.

ID: For New Licensees Only: This course will satisfy 2 of the necessary 4 hrs of ethics due every 2 years; it does not contain the mandatory 2 hrs of ID specific content. The additional awarded credit will count towards the overall CPE hrs mandate.

UT: This course will satisfy 3 of the necessary 4 hrs of ethics due every 2 years; it does not contain the mandatory 1 hr of UT specific content. The additional awarded credit will count towards the overall CPE hrs mandate.

DETAILED LEARNING OBJECTIVES

• Identify the different ways to define ethics

• Recognize the motivations for ethical behavior as identified in Kohlberg’s stages of moral development

• Identify the professional mandates that prevent CPAs from claiming ignorance of the rules and standards applicable to their ethical behavior

• Identify the accounting issues leading to potentially unethical behavior

• Identify the licensing board’s primary consideration when disciplining a licensee

• Recognize engagements in which a CPA is working in a fiduciary capacity

• Recognize the practitioner’s responsibilities to the IRS in regards to client information requests

• Identify the time frame in which a practitioner must obtain the informed consent of clients in which the practitioner has a conflict of interest

• Determine the perspective from which accountancy boards view the AICPA Code of Conduct

• Determine the single most important consideration when determining the most ethical choice of action(s)

• Recognize the primary concern with the performance of attest services for non-attest clients

• Identify threats to the practitioner’s integrity and objectivity

• Identify the work paper retention requirements of the Code of Conduct

• Identify the entity responsible for the promulgation of US GAAP

• Recognize the primary concerns with contingent fees within the profession

• Recognize confidentiality restrictions in the accounting profession

• Determine those records that must be provided to a client, upon request, even where fees are outstanding

• Identify permissible and non-permissible CPA firm names

• Professional responsibility and ethical obligations
• Enforcement of professional rules and standards
• Causes and consequences of unethical behavior
• Common ethical challenges in accounting practice
• Continuing professional education requirements
• Disciplinary actions imposed by state boards of accountancy
• License mobility and reciprocity considerations
• NAVEX Global’s Top Ten Ethics & Compliance Predictions and Recommendations
• AICPA Code of Professional Conduct
• Independence, conflicts of interest, and objectivity
• Advertising, marketing, and other forms of solicitation
• Tax preparation standards and IRS Circular 230