CPAs continuously strive to serve their clients, the public and their profession with fair-mindedness and integrity. A solid understanding of professional ethical standards lies at the heart of this approach. In this 4-hour regulatory ethics course, we’ll cover many of these elements, including:
- Ethical principles and values in the business world,
- Which professional and regulatory agencies CPAs should be mindful of,
- Ethics and Independence Standards pronounced by regulatory agencies such as the AICPA, PCAOB, and IRS; and
- Social Media and the impact this has on CPA independence and ethics.
** Pennsylvania CPA's - This course fulfills your 4-hour requirement relating to Ethics CPE **
Course Publication Date:
June 01, 2023
This course is available with
NO ADDITIONAL FEE if you have an active
all access membership or
ethics membership or can be purchased for
$49.00!
| Author: | Frank Castillo CPA |
| Course No: | ETH-PA-10523 |
| Recommended CPE: | 4.00 |
| Delivery Method: | QAS Self Study |
| Level of Knowledge: | Overview |
| Prerequisites: | None |
| Advanced Preparation: | None |
| Recommended Field of Study: | Regulatory Ethics
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Learning Objectives
- Recall various ethical principles and values used by individuals when making decisions.
- Identify which regulatory bodies govern the practice of public accountancy.
- Recall which responsibilities are within the purview of the Public Company Accounting Oversight Board.
- Recall the correct sequence of steps CPAs should take when using the AICPA Conceptual Framework.
- Differentiate between the AICPA and GAGAS conceptual framework for independence.
- Recall which individuals are considered independent in connection with Employee Benefit Plan audits.
- Recall details in connection with tax practitioner responsibilities within the context of IRS Circular 230.
- Identify steps CPA’s should take when utilizing social media in order to mitigate professional liability and adhere to professional ethical standards.