Course Description

Ethics and Professional Conduct for CPAs

General Ethics

(4 credits) $59.95

This course is designed to provide the CPA with an ethical framework that the CPA can use as a guide to sort through ethical dilemmas. It provides detailed guidance on the specific laws, rules, and regulations you will need in the future.

This course has been designed to specifically meet stringent requirements as set forth by various State Boards of Accountancy. This course meets the general ethics requirements for CPAs licensed by Arkansas, Colorado, Connecticut, District of Columbia, Hawaii, Iowa, Illinois, Kansas, Massachusetts, Maryland, Maine, Michigan, Minnesota, Missouri, Montana, Nebraska, New Hampshire, Nevada, Oklahoma and Rhode Island.

This course also meets the IRS ethics requirement for Enrolled Agents.

IMPORTANT: Not approved for the ethics requirement in the state of Texas.

Major Subjects:

	To discuss the history and function of ethics
	To discuss how professional codes of ethics protect consumers and promote the CPA profession
	To explain the difference between the six guiding principles in the AICPA Code of Professional Conduct and the rules
	To describe how rule interpretations apply to the rules themselves
	To relate the rulings on ethics to the applicable principle
	To discuss the Internal Revenue Service Requirements as outlined in Circular 230