Ethics for Indiana CPAs Self-Study Webinar (4 Hours)

Overview: 

Satisfy your Ethics requirement and benefit from a comprehensive review of ethics rules and the AICPA Code of Professional Conduct. This self-study webinar provides insight into the rationale and philosophy behind the rules. You’ll learn about:

  • Independence, integrity and objectivity
  • Frivolous complaints and discreditable acts
  • Professional standards
  • Ways to protect yourself
  • Confidential client information
Objective: 

To satisfy the general Ethics requirement for Indiana 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.

Emphasis: 
  • Ethics defined
  • Kohlberg’s Six Stages of Ethical Development
  • Judgments and values
  • Professional responsibility: issues for accountants
  • Rules enforcement
  • Causes of unethical behavior
  • AICPA Code of Professional Conduct
  • Advertising
  • Independence, conflicts of interest and objectivity
  • Record retention and ownership of information
  • Reciprocity and portability
  • Contingent fees, commissions and referral fees
  • Forms of organization
  • Tax transparency
  • Comfort letters
  • Rules governing unprofessional conduct
    – For all professions
    – For CPAs specifically

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

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Price: 
$149.00
Prerequisite: 

None.

Preparation: 

No advance preparation required.

Level of Knowledge: 

Basic.

CPE Credit: 
4.00
NASBA Field of Study: 
Regulatory Ethics