Avoid the slippery slope
Ethical decision-making
Gain knowledge for analyzing ethical matters generally, and for evaluating matters using the ethical decision-making model.
Applications of the AICPA Code of Professional Conduct
Recall the AICPA Code of Professional Conduct and how the code applies to you and your business.
Maintain integrity and objectivity
Understand pressures that exist in the profession and ways to respond to those pressures. Who Will Benefit
– CPAs maintaining CPA license
– Accountants seeking an understanding of the AICPA Code of Professional Conduct
Key Topics
– Conceptual Framework – AICPA Code of Professional Conduct – Ethics activities that discredit the profession
– Ethics interpretations Course Author: Catherine R. Allen, CPA
Recall a model for making ethical decisions.
Recognize the bodies that set the ethics rules and regulations for the ac-counting profession.
Recall the structure, application, and content of the AICPA Code of Pro-fessional Conduct.
Identify the steps involved in addressing an ethical issue using the con-ceptual framework.
Recall how to respond to pressure when preparing and reporting infor-mation.
Identify the steps for evaluating a conflict of interest.
Recognize matters addressed in the interpretations on gifts and enter-tainment.
Recall the proposed interpretations on responding to noncompliance with laws and regulations.
Conceptual Framework
AICPA Code of Professional Conduct
Ethics activities that discredit the profession
Ethics interpretations
None
CPAs maintaining CPA license
Accountants seeking an understanding of the AICPA Code of Professional Conduct