improve the user experience. By using the site, you consent to the placement of these cookies. Read our
This ethics “specialty” CPE course uses multimedia and interactive case studies to provide an overview of the ethics standards that apply under the AICPA Code of Professional Conduct to CPAs in business and industry. An interactive ethics decision model guides you through factors to consider when applying the standards to thought provoking case studies. Topics include: the importance of recognizing ethical issues; exercising professional judgment; addressing differences with your employer; objectivity and independence standards; conflicts of interests; gifts or entertainment from company vendors or customers; competence; due care; and the ethical decision-making model.
Confidential client information
Conflict of interest
Competence and due care
Identify differences in the structure and content of the AICPA Code of Professional Conduct including the underlying principles.
Identify when the Conceptual Framework approach embedded in the AICPA Code of Professional Conduct should be used.
Recognize how AICPA ethics rules require CPAs in business to maintain their integrity and avoid conflicts of interest in performing professional services.
Recognize the due care and competence standards that apply to CPAs in business.
Analyze ethical matters to determine an appropriate course of action.
Identify the consequences of violating ethical standards