- TX Credits : 3.0
2020 Personal and Professional Ethics for Louisiana CPAs is designed to meet the ethics requirement for Louisiana CPAs renewing their licenses. This course begins with a presentation of ethics and ethical reasoning, designed to help participants better understand the impact ethics and ethical reasoning has on their personal life and professional career. The next section of the course material focuses on the Louisiana Rules of Professional Conduct. The final section of the course is a presentation of the AICPA Code of Professional Conduct. IMPORTANT NOTE: This course has been approved by the Louisiana State Board of Certified Public Accountants for the 2020 reporting period.
Upon successful completion of this course, the user will be able to:
identify and discuss ways in which CPAs can go about achieving and maintaining high standards of ethical conduct;
examine the concepts of ethics and ethical reasoning and demonstrate the impact these concepts have on CPAs and the work they perform;
present and discuss the core values of the profession (integrity, objectivity, and independence) from both an ethical and rules-based point of view;
emphasize the responsibilities of CPAs to maintain and honor the public's trust;
clarify and demonstrate the manner in which the Rules of Professional conduct are intended to be applied by CPAs in a variety of professional situations; and
discuss, through case analysis, the actions to be taken by CPAs when faced with ethical dilemmas in their professional careers.