- TX Credits : 2.0
This course must be completed by December 31, 2019. It is intended to fulfill the North Carolina State Board of Accountancy annual ethics requirement for January 1, 2019 through December 31, 2019. Ethical behavior involves more than mere knowledge of right and wrong. It involves an ability to think about the impact our behavior has on our reputation and the satisfaction of those we serve. Certified Public Accountants (CPAs) are professionals who are hired to meet the expectations of employers and other third parties who rely on their work.
Upon successful completion of this course, the user should be able to:
identify and discuss ways in which CPAs can go about achieving and maintaining high standards of ethical conduct;
discuss 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;
describe the responsibilities of CPAs to maintain and honor the public's trust;
clarify and demonstrate the manner in which the rules of professional ethics and 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.