ARKANSAS ETHICS (Download Version)
This course fulfills the three-hour ethics requirement mandated by the Arkansas State Board of Public Accountancy. It discusses the AICPA’s Code of Conduct, which Boards of Accountancy generally require their licensees to abide by even when not a member of the AICPA. The Code of Conduct was promulgated by the AICPA to give guidance and prescribe ethical conduct parameters for all CPAs, regardless of career path.
This course also discusses the topic of independence, as promulgated by both the AICPA and the SEC/PCAOB.
Finally, this course discusses ethical guidance for tax practitioners. Specific topics discussed include Circular 230, as well as additional ethical requirements mandated by the AICPA and the Treasury Department.
Please note! This course does not cover the 1 hour of specific ASBPA content as required by the Board as part of the ethics requirement. The Board offers a free ASBPA specific course on its website to meet this requirement. Please consult the Board's webiste for further information on their course.
Course Prerequisite: None
Course Level: Basic
NASBA Field of Study: Regulatory Ethics
Course Format: Downloadable Text
Recommended CPE Credit: 4 hours