CPA Ethics: Integrity Objectivity Independence - 2023 (Text Based)

This is an ethics course covering integrity, objectivity, and independence ethical standards for CPAs in order to enhance their profession and maximize idealism, justice, and fairness when dealing with the public, clients, and other members of their profession. Using the AICPA Code of Professional Conduct, it presents an approach to coping with ethical dilemmas. It fulfills a 2-hour ethics requirement.

Learning Objectives:

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

Instructional Method: Self-Study

Review Date: 04/15/2024

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

Prerequisites: None

Advanced Knowledge: None

For more information regarding administrative policies such as refunds, cancellations, and complaints, please contact FurtherEd at (912) 666-6282.

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.