This course provides an overview of ethical thought as well as the core values of the CPA profession 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 and case studies are used to reinforce concepts. Additionally, the ethical requirements of CPA tax practitioners under Treasury Department Circular No. 230 are also covered in the course materials.
- Recognize ethical behavior in the context of social and professional groups
- Describe the AICPA Code of Professional Conduct
- Describe the requirements of tax practitioners under Treasury Department Circular No. 230
Instructional Method: Self-Study
Review Date: 02/24/2020
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: Ethics
Level of Knowledge: Overview
Advanced Knowledge: None
For more information regarding administrative policies such as refunds, cancellations, and complaints, please contact FurtherEd at 866-273-0717.
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 the 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.