To satisfy the Ethics requirement for Georgia CPAs and emphasize the need for prudent ethical judgment when interpreting the rules and determining the public interest. You’ll use case studies and discussion questions to understand how to apply the rules to real ethical dilemmas.

• Ethics defined
• Professional responsibility
• Rules enforcement
• Causes of unethical behavior
• Disciplinary actions
• License mobility
• AICPA Code of Professional Conduct
• Accounting principles
• Acts discreditable
• Advertising
• Independence, conflicts of interest and objectivity
• Record retention and ownership of information
• Contingent fees, commissions and referral fees
• Tax preparation and IRS Circular 230
• Rules governing unprofessional conduct
  – For all professions
  – For CPAs specifically

To satisfy the Ethics requirement for Georgia CPAs and emphasize the need for prudent ethical judgment when interpreting the rules and determining the public interest. You’ll use case studies and discussion questions to understand how to apply the rules to real ethical dilemmas.

DETAILED LEARNING OBJECTIVES

• Understand the independence requirements for CPAs providing attestation services

• Recognize the importance of serving the public interest in the accounting profession

• Identify services that impair CPA independence with attest clients

• Understand the AICPA rule governing integrity and objectivity in practice

• Describe the ethics education requirements of the Georgia Board of Accountancy

• Recall the reporting requirements for CPA firms that change office locations in Georgia

• Explain the principle of due care in performing professional duties

• Identify the compliance tools and services provided by NAVEX Global

• Determine conditions under which a CPA may perform bookkeeping services for attest clients

• Recognize when disclosure of confidential client information is permitted under the AICPA Code

• Recall the number of key principles in the AICPA Code of Professional Conduct

• Understand how providing management services can impair CPA independence

• Identify common ethical problems encountered in accounting services

• Recognize how the integrity principle applies to professional judgment and honesty

• Understand what types of actions violate the Acts Discreditable Rule

• Apply the conceptual framework when ethical guidance is not directly provided

• Understand firm notification obligations under Georgia Board rules

• Recall when ethics education is required for CPA license renewal in Georgia

• Explain how CPAs should act when public interest conflicts with client interest

• Recognize when confidential client information may legally be disclosed

• Ethics defined
• Professional responsibility
• Rules enforcement
• Causes of unethical behavior
• Disciplinary actions
• License mobility
• AICPA Code of Professional Conduct
• Accounting principles
• Acts discreditable
• Advertising
• Independence, conflicts of interest and objectivity
• Record retention and ownership of information
• Contingent fees, commissions and referral fees
• Tax preparation and IRS Circular 230
• Rules governing unprofessional conduct
  – For all professions
  – For CPAs specifically