Overview
Reading the AICPA Code of Professional Conduct can be a daunting experience. This course unpacks the AICPA Code of Professional Conduct by exploring practical considerations for accounting professionals. We will examine selected provisions that are relevant to CPAs in both public accounting and industry. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Prerequisites
Basic knowledge of professional ethics in accounting.
Objectives
After attending this presentation you will be able to...
- Identify important ways that the AICPA Code of Conduct affects a public accounting practice
- View the AICPA Code of Professional Conduct from a fresh perspective
- Recognize important terminology
- Consider ways to apply professional guidance to your professional circumstances
Highlights
The major topics covered in this class include:
- Evolution of relevant professional guidance
- Independence provisions
- Vernacular used in the AICPA Code of Professional Conduct
- Conflicts of interest
- Offering/accepting gifts or entertainment
- Acts discreditable to the profession
