Text Based

AICPA Code of Professional Conduct - 2021 (Text Based)

Created on February 19, 2021

Beginner

Overview

This is an ethics course covering the AICPA standards of professional conduct and business practices adhered to by accountants in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession.


Learning Objectives:
  1. Recognize ethical reasoning used by accountants
  2. Identify differently principles and rules of the AICPA Code of Professional Conduct
  3. Identify independence and objectivity issues
  1. Recognize ethical standards and violations

Instructional Method: Self-Study

Review Date: 02/19/2021


Required Components: Written Materials

CPE Final Exam Required Passage Grade: 70%

Please Note: This course must be completed within 1 year of the date of receipt of this course for CPE Credit.


Field of Study: Regulatory Ethics

Level of Knowledge: Overview

CPE: 3CPE

Prerequisites: None

Advanced Knowledge: None


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FurtherEd is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

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