This course fulfills the two-hour ethics requirement mandated by the Kentucky State Board of 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.
This course provides the participant a clear understanding of the requirements and expectations of CPAs practicing in Kentucky.
Course Prerequisite: None
Course Level: Basic
Field of Study: Regulatory Ethics
Course Format: Downloadable Text
Recommended CPE Credit: 2 hours