- TX Credits : 2.0
Independence, Integrity and Objectivity
This interactive self-study course covers the topics of independence, integrity, and objectivity as it relates to the CPA and the accounting profession. Using the AICPA Code of Professional Conduct as a guide, this course provides in-depth coverage of these topics and provides the CPA with the tools needed to identify, evaluate and respond appropriately to ethical dilemmas. This course has been designed specifically to meet all or a portion of the ethics requirements for renewing CPAs who are licensed by the Boards of Accountancy in the following states or jurisdictions: Kansas, Kentucky, Michigan, Montana, and South Carolina. This course includes video clips to demonstrate role plays, explain complex topics or showcase experts. Graphics may be animated to show processes and more questions are embedded throughout the course in addition to at the ends of chapters and in the final exam.
Upon successful completion of Independence, Integrity and Objectivity, the user should be able to:
recognize an "ethical dilemma," and
discuss the implications of independence for the CPA.