Format:
This course will cover the AICPA Code of Professional Conduct and its applicability for accounting professionals and also covers ethical standards addressed by the International Ethics Standards Board for Accountants and IRS Circular 230.
This course will result in 3 qualifying CPE credits for general ethics in the following states and territories:
- Arkansas Ethics
- Michigan Ethics
- Ohio Ethics
- Puerto Rico Ethics
- Utah Ethics
- Wisconsin Ethics
Learning Objectives
After completing this course, the learner should be able to:
- Apply the AICPA Code of Professional Conduct.
- Identify the role of the Securities and Exchange Commission and the Public Company Accounting Oversight Board.
- Recognize the ethical expectations of the International Federation of Accountants and IRS Circular 230.