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CPE Self-Study
Real-World Business Ethics
NASBA FIELD OF STUDY
Behavioral Ethics
LEVEL
Intermediate
CPE CREDITS
Online: 13.5
Learn common pitfalls and adopt policies and procedures that minimize risk of ethical lapses.

CPE On-Demand
AICPA’s online CPE courses will operate in a variety of configurations, but only the configuration described below is supported by our technicians.

A stable and continuous internet connection is required
In order to record your completion of the online learning courses, please ensure you are connected to the internet at all times while taking the course. It is your responsibility to validate that CPE certificate(s) are available within your My Account after successfully completing the course and/or exam. Please contact us at 1.888.777.7077 or service@aicpa.org with any questions or concerns related to your CPE certificate(s).

Supported Operating Systems:

  • Macintosh OS X 10.10 to present
  • Windows 7 to present

Supported Browsers:

  • Apple Safari
  • Google Chrome
  • Microsoft Internet Explorer
  • Mozilla Firefox

Required Browser Plug-ins:

Note: Your course will be accessible immediately after completing your purchase. Access instructions will be shown on the Order Confirmation Screen and included in your Order Confirmation Email, or click My Account at the top of the page, select My Purchases and then My Online Learning tab.

Technical Support: Please contact service@aicpa.org or use the Contact Us Form.

Product details

Learn the common pitfalls and how to avoid them.

Who Will Benefit

  • CPAs in public practice who provide financial accounting and reporting services
  • CPAs in public practice who audit both private and publicly held companies

Key Topics

  • Analysis of ethical requirements and considerations
  • Fact patterns from situations faced by CPAs in public practice
  • Special ethical issues in select reporting and disclosure areas: off-balance sheet financing, related party transactions, revenue recognition, materiality, loan and lease loss reserves, restructuring charges, and independence
  • Key Issues in civil and regulatory actions
  • Effect of changes in disciplinary procedures and oversight SEC enforcement proceedings and their implications

Learning Objectives

  • Identify common accounting, auditing, and regulatory issues related to revenue recognition.
  • Identify of how management integrity issues play directly into audit scope and procedures used by forensic investigators.
  • Recognize valuation risks associated with certain types of investment securities, and the complexities of establishing proper valuation procedures.
  • Identify procedures for investigating and reporting financial irregularities when faced with corporate crisis, such as insider trading.
  • Recognize the relationship between responsibilities of the audit and the audit committee, including with regard to whistleblower programs.
  • Identify the ethical obligations of CPA tax professionals under the Standards for Tax Services.

Ethical lapses are often caused by misunderstandings, inattention, or a lack of knowledge. Learn how you can be proactive and adopt policies and procedures that minimize risk. This CPE courses examines case studies based on actual litigation and administrative proceedings that involve CPAs in public practice and in industry. You'll discuss issues involved in real-life proceedings and develop a keen awareness of the issues and a heightened sensitivity for the types of ethical dilemmas you could face in the future.

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.

Price:
$229.00
Member Quantity:
Nonmember Quantity:
Quantity:
Estimated total:
$229.00
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CREDIT INFO
CPE credits
Online
: 13.5
NASBA Field of Study
Behavioral Ethics
Level
Intermediate
Prerequisites
None
ADVANCE PREPARATION
None
Delivery Method
QAS Self-Study
Course acronym
RWBE
GROUP PRICING
Contact a representative for group pricing.
Telephone: 800.634.6780 (Option 1)
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