This course 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.
Please Note: This is a general ethics course. It can be used in addition to specific state required ethics courses. It is not a substitute for specific state required ethics courses.
Course Prerequisite: None
Course Level: Basic
Category Subject: Regulatory Ethics
Course Format: Downloadable Text
Recommended CPE Credit: 4 Hours