CPE Credit Hours: 4
Field of Study: Regulatory Ethics
Publication date: May 2023
This is an ethics course for California covering standards of professional conduct and business practices adhered to by accountants, such as CPAs, in order to enhance their profession and maximize idealism, justice, and fairness when dealing with the public, clients, and other members of their profession.
This course presents an approach – the conceptual framework approach – to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, internal control requirements, and the CPA’s responsibilities are summarized. Also included is a brief discussion of the AICPA’s Standards for Tax Service, and the IMA’s Statement of Ethical Professional Practice.
Finally, this course identifies different disciplinary systems within the profession, and provides guidance on how to respond to an ethics inquiry from the AICPA. There are examples to illustrate the application of various ethical standards.
This is a self-study CPE course.
Program level: Overview
Prerequisites: None
Advanced Preparation: None Required
Minimum Final Examination Passing Grade: 80%
Maximum Time Allowed To Complete Program: One Year From Date Of Purchase
