Professional Ethics: The AICPA's Comprehensive Course - Online (For Licensure)

Overview

The Connecticut State Board of Accountancy requires the completion and passage (90% or better) of "Professional Ethics: The AICPA's Comprehensive Course" for certification. $ave more than 10% off the AICPA's retail price when you purchase through CTCPA!

Ethical principles and independence requirements to uphold honesty, objectivity, and professional conduct are examined for account and finance professionals earning or maintaining their CPA license.

Ethical Accounting is a MUST
Understanding and applying ethical principles and independence requirements is every accounting and finance professional’s responsibility. You'll learn the fundamentals of ethical accounting to help you adhere to professional ethics standards. Essential ethics topics include:

Viewing and analyzing ethical matters
Adhering to the AICPA Code of Professional Conduct
Applying the code’s conceptual framework
Evaluating conflicts of interest and maintaining confidentiality

Maintaining Your Independence
Independence rules play a key role in professional ethics as well. Vital topics you'll explore are:

The AICPA independence rules
Independence rules regarding personal financial interests, loans, employment, and business relationships that relate to you and your immediate family
Independence rules from regulators, including the SEC and PCAOB

Other Ethics Considerations
More topics in professional ethics you'll cover include:

Rules that apply to government auditors and audits of employee benefit plans, federally funded charitable organizations, financial institutions, and insurance
Rule interpretations related to gifts and entertainment
Ethics rules related to professional tax services

Real-World Scenarios
Case studies and realistic examples will enhance your comprehension and enable you to practice what you've learned.

Please note: This product is frequently updated and therefore expires one year from date of purchase.

Objectives

Recall ethical rule setters and methodologies for analyzing ethical matters.
Recognize the interpretations of the "Integrity and Objectivity" rule.
Identify the provisions of professional conduct.
Recall how independence rules apply to personal matters.
Recognize rules for a firm's independence.
Recognize SEC and PCAOB independence rules.
Identify ethical regulatory requirements of other regulators.
Identify ethics rules for the tax practice.

Highlights

AICPA Code of Professional Conduct and its Conceptual Framework
Ethics and independence rules from the AICPA and other regulators, including the U.S. government
Activities that discredit the profession
Ethics interpretations issued by PEEC
NOCLAR
AICPA Statements on Standards for Tax Services (SSTSs)
U.S. Treasury Department’s Circular No. 230
Internal Revenue Service (IRS) penalty provisions

Designed For

Accounting and finance professionals earning a CPA license
CPAs maintaining their CPA license

Notice

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After placing your order on the CTCPA website, you will receive an email from the AICPA's Bridge Learning Platform (noreply @bridgeapp.com) with instructions on how to access the course and exam. If you cannot locate this email, please check your spam/junk folder.