Ethical conduct is critical for the tax arena. This course will focus on public accounting-specific ethics issues, with a special focus on recent cases. While ethics training is required by many professions, the true value of the CPA license is in understanding how critically important ethical conduct is to one another and the public. This course will focus on tax-specific ethics issues, with a special focus on recent tax cases, as well as a CPA's responsibilities as defined in the AICPA Code of Professional Conduct and IRS Circular 230.
Learning Objectives
Basic
Major Topics
The course will examine, using real-world examples and disciplinary cases, what went right and wrong with the behavior of others in the accounting profession. We will also compare these cases to the standards and core values set forth in the AICPA Code of Professional Conduct.