Professional Ethics: 2017 Update and Refresher
This CPE course will update you on the new and revised ethical requirements that have been adopted during the past year or were being proposed or considered at the time the course was developed. It will also provide a brief refresher on important ethics requirements, which will help ensure that your services are performed with integrity and objectivity, and, where required, independence.
This course will prepare you to:
- Identify new and revised independence rules adopted by the AICPA and other standard setters and regulators
- Apply the ethics rules applicable to competency in performing professional services
- Recall PCAOB report findings on auditor independence in firms auditing brokers and dealers
- Apply the conceptual framework approach to address an ethical matter
- Recognize principles that underlie the AICPA rules of conduct
- Apply the GAO Yellow Book independence requirements for nonaudit services
- Ethics in the Accounting Profession
- Due Care and Competence
- Revisions to the AICPA Code of Professional Conduct
- Conflicts of Interest
- Independence Rules
- Transfer of client files
- Return of client files
Who Will Benefit?
- CPAs who are looking to get a refresher on key ethics topics
Note: Many states do not accept the AICPA course to meet the Ethics requirement for earning or maintaining a CPA license. Please contact your state board to determine which Ethics course is required for your license.
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