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
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 and discussion questions to understand how to apply the rules to real ethical dilemmas.
This course satisfies the Virginia 1/31/25 reporting requirement for Ethics.
- 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
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Rules governing unprofessional conduct
– For all professions
– For CPAs specifically
• Identify the various definitions of ethics
• Identify the likely consequences of ethical complacency
• Recognize the stages of moral development as theorized by Kohlberg
• Identify results from specified workplace ethics surveys
• Identify the profession’s strategies designed to minimize unethical behavior by licensed CPAs
• Recognize accounting issues most likely to lead to the potential for accounting abuses
• Recognize the Boards of Accountancys’ primary consideration when disciplining a licensee