Professional Ethics for Minnesota CPAs
Ethics Requirements
(4
credits)
$59.95
Ethical behavior involves more than mere knowledge of right and wrong. Thus, an ethics course is only as good as its potential to motivate participants to think about their behavior and make changes to that behavior that they consider warranted.
The course begins with a presentation of ethics and ethical reasoning. The information is designed to help participants better understand the impact ethics and ethical reasoning has on personal lives and professional careers. It is also designed to help participants understand that being ethical requires a periodic assessment of both personal and professional behavior.
A presentation is included of the core values of the accounting profession – integrity, objectivity, and independence – from both an ethical and rules-based point of view. Understanding and adhering to these core values is critical to CPAs in discharging the responsibilities they have to their employers, to their clients, and most importantly to the public.
Finally, the course material focuses on the AICPA Code of Professional Conduct. This material is designed to clarify the Rules of Professional Conduct and demonstrate how those Rules are intended to be applied by CPAs in a variety of professional situations. Case presentation and analysis is used throughout the course to assist participants in developing a better understanding of ethics and the impact ethics has on their responsibilities as CPAs.
Who should take this course? Practicing CPAs in government, industry, and public accounting wishing to better understand ethics, ethical reasoning, and the behavior expected of CPAs as outlined in the Minnesota and AICPA Codes of Professional Conduct. This course also satisfies half of the 8 hour ethics requirement that Minnesota CPAs must comply with every three years.
Major
Subjects:
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To identify and discuss ways in which CPAs can go about achieving and maintaining high standards of ethical conduct.
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To discuss the concepts of ethics and ethical reasoning and demonstrate the impact these concepts have on CPAs and the work they perform.
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To present and discuss the core values of the profession - integrity, objectivity, and independence - from both an ethical and rules-based point of view.
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To describe the responsibilities of CPAs to maintain and honor the public’s trust.
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To clarify and demonstrate the manner in which the Rules of Professional Conduct are intended to be applied by CPAs in a variety of professional situations.
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To discuss, through case analysis, the actions to be taken by CPAs when faced with ethical dilemmas in their professional careers.
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