Overview:
Satisfy your Ethics requirement with this mandatory review of the Arizona State Board of Accountancy statutes and administrative rules, along with ethics related to the practice of accounting under the American Institute of Certified Public Accountants Professional Code of Conduct. This webinar provides insight into the rationale and philosophy behind the rules. You’ll learn about:
- Ethics from an overall and professional perspective
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Ethical core foundations for CPAs found in the Arizona State Board of Accountancy statutes and regulations and the AICPA Code of Conduct, including:
• Independence, integrity and objectivity
• The public interest
• Due care
Objective:
To satisfy the Ethics requirement for Arizona 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:
- Morals vs. ethics
- Professional ethics
- Ethical core foundations for CPAs
- Ethical reasoning
- Ethical dilemmas
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Arizona State Board of Accountancy statutes and regulations
– Recent updates
– Address changes
– Biennial registration
– Inactive status
– Retired status
– Firm registration requirements
– Suspensions and revocations
– Work papers and records
– Confidential information -
The AICPA Code of Professional Conduct
– Responsibilities