This course provides an overview of ethical thought as well as the core values of the CPA in business and the application of these values to ethical reasoning. The AICPA Code of Professional Conduct is used as a basis for ethical conduct for CPAs in business and case studies are used to reinforce concepts.
Learning Objectives:
Recognize ethical behavior in the context of social and professional groups
Describe the AICPA Code of Professional Conduct, including the conceptual framework, as it relates to CPAs in business
Instructional Method: Self-Study
Review Date: 1/24/2025
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
Prerequisites: None
Level: Beginner
NASBA Category: Regulatory Ethics
Recommended CPE: 2.5
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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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