- NY Credits : 4.0
- TX Credits : 4.0
Ethics for CPAs
Describe independence as a concept and determine when it is required by authoritative bodies.
Determine ethical principles to identify relationships that may impair independence.
Ascertain the significant elements of the AICPA rule concerning integrity and objectivity, along with related guidance to determine permissible behavior.
Recognize and apply the general standards with which each CPA must comply.
Identify the actions that are considered “acts discreditable” and apply the AICPA Professional Code of Conduct.
Chapter 1 Introduction to Ethics
Chapter 2 Independence
Chapter 3 Integrity and Objectivity
Chapter 4 General Standards, Compliance, and Accounting Principles
Chapter 5 Acts Discreditable