Integrity, objective and professional conduct
Gain knowledge for analyzing ethical matters generally, and for evaluating matters that the AICPA code does not specifically address using the code’s conceptual frameworks.
Independence requirements
Learn AICPA independence rules and how they apply to you and your immediate family members, including the types of personal financial interests, loans, employment, and business relationships that threaten independence.
Ethics requirements from other regulators
Distinguish independence rules that apply in addition to the AICPA code, which may be more restrictive, such as those from the SEC, PCAOB, and rules applicable to government auditors and audits of certain employee benefit plans, federally funded charitable organizations, financial institutions, and insurance.
Ethics rules unique to professional tax services
Understand the ethics rules that apply when you provide professional tax services, including AICPA code provisions and the Statements on Standards for Tax Services, the U.S. Treasury Department’s Circular No. 230, and certain Internal Revenue Code provisions applicable to federal tax practice.
What should attend?
- Accounting earning CPA license and CPAs maintaining CPA license
Mode of delivery?
- Online Webinar/Self-study
Duration & Credits?
- 3, 6 or 12 months/.5 CPE Credits
Certificates & Digital Badge?
- Internationally recognized certificates in digital form will be issued to participants who have successfully completed the course and passed the exam at the end of the course.
- Participants will also receive a digital badge that can be easily shared with your professional network.