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CPE Self-Study
Professional Ethics: 2020 Update and Refresher
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NASBA FIELD OF STUDY
Regulatory Ethics
LEVEL
Update
CPE CREDITS
Online: 2.0
A refresher on important ethics requirements to ensure your services are performed with integrity and objectivity, and, where required, independence.

CPE On-Demand
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Supported Operating Systems:

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  • Windows 7 to present

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Product details

Enhance your profession and maintain public trust.

Who Will Benefit?

  • Individuals working toward a CPA license
  • CPAs who want a refresher course on the AICPA code

Key Topics

  • AICPA Code of Professional Conduct
  • Conceptual Framework Approach
  • Recent enforcement of independence and ethics New and revised AICPA rules
  • Staff augmentation arrangements
  • Tax Services

Learning Objectives

  • Apply the conceptual framework approach to address an ethical matter.
  • Identify new and proposed ethics rules and guidance issued by the AICPA, GAO, and SEC.
  • Identify the requirements for maintaining independence when performing tax and consulting services for an attest client.
  • Recall recent enforcement actions against firms and CPAs for independence and other infractions.
  • Recognize ethical responsibilities for performing tax services.

How will this product help you with the work on your desk?

  • Accounting professionals choose to abide by the ethics rules to enhance their profession and maintain public trust. This course will help you gain a framework for the ethics challenges.

Get up-to-speed on the new and revised ethical requirements that have been adopted recentlyor were being proposed or considered at the time the course was developed.

Designed in an inventive and creative way, this self-study CPE course provides a refresher on important ethics requirements to ensure your services are performed with integrity and objectivity, and, where required, independence.

Developed to incorporate personal, targeted, and innovative elements in one-format, this course features:

  • Exercises
  • Illustrative graphics
  • interactive case studies (including an examination of the application of the "Pressure to Breach the Rules").

This course also looks at PEEC, which adopted three revised interpretations and one new interpretation in the code this year.

Note: Many states do not accept this 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.

Ratings and reviews
Author(s)

Catherine R. Allen, CPA

Cathy Allen, CPA formed Audit Conduct, LLC in 2005 to help CPA firms comply with an array of auditor independence and professional ethics rules. Uniquely experienced, she develops numerous AICPA courses on professional ethics, independence, and related topics, provides specialized training, and advises firms on critical independence matters and quality controls. She's served as an expert witness on CPA professional conduct.

Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 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 specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

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Price:
$75.00
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Estimated total:
$75.00
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CREDIT INFO
CPE credits
Online
: 2.0
NASBA Field of Study
Regulatory Ethics
Level
Update
Prerequisites
An understanding of the AICPA Code of Professional Conduct
ADVANCE PREPARATION
None
Delivery Method
QAS Self-Study
Course acronym
PEUPDATE
GROUP PRICING
Contact a representative for group pricing.
Telephone: 800.634.6780 (Option 1)
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