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CPE Self-Study

Professional Ethics for CPAs in Business & Industry

  • $49.00-$59.00
    Professional Ethics for CPAs in Business & Industry Online Access Product #: 158905
    AICPA Member: $49.00
    Non-Member: $59.00

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.

Topics Discussed

  • Confidential client information
  • Conceptual framework
  • Conflict of interest
  • Competence and due care

Learning Objectives

  • 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

System Requirements

About the Authors

Catherine R. Allen, CPA

Cathy Allen, CPA of Audit Conduct, LLC helps CPA firms comply with auditor independence and professional ethics rules. She develops numerous AICPA courses on professional ethics, independence, and related topics. Cathy was a Managing Director in the Independence Office of a Big 4 accounting firm and formerly served as staff to the AICPA Professional Ethics Executive Committee, where she was instrumental in developing standards and tools for the profession like the AICPA Plain English Guide to Independence and the Conceptual Framework for Independence.



About the Publisher

AICPA

About the AICPA The American Institute of CPAs is the world’s largest member association representing the accounting profession, with more than 412,000 members in 144 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting. The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialty credentials for CPAs who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. Through a joint venture with the Chartered Institute of Management Accountants, it has established the Chartered Global Management Accountant designation, which sets a new standard for global recognition of management accounting.