AICPA's Code of Professional Conduct - Exploring the Foundational Principles Underlying the CPA Profession as a whole will provide an overview of the basic principles of the AICPA's Code of Professional Conduct with practical implementation examples. CPAs must seamlessly transition to a profession that relies heavily on conformance with technical and ethical standards.
DESIGNED FOR
Accountants who need to understand the foundational principles of the CPA profession
BENEFITS
After attending this presentation, you will be able to...
- Recognize what it means to be a professional
- Identify courteous, conscientious and businesslike behaviors
- Recall the importance of character, integrity and serving the public interest
- Recognize the importance of appropriately maintaining independence and objectivity
HIGHLIGHTS
Major topics covered in this course include:
- The AICPA Code of Professional Conduct
- The Conceptual Framework for Independence
- Safeguarding independence when performing both attest and non-attest services
- Real-life difficult scenarios and ethical dilemmas commonly faced by new professionals
PREREQUISITES
None
ADVANCE PREPARATION
None