Ethical conduct is critical for the professional and the public. This course will focus on public accounting-specific ethics issues, with a special focus on recent disciplinary actions.
Learning Objectives
- Learning Outcomes
- Recognize the differences between ethical and legal conduct in business
- Recognize violations of the core values set forth in the AICPA Code of Professional Conduct
- Identify and examine resources available for consultation on ethical issues
- Recognize the overall impact of ethical and unethical conduct on the CPA profession
Major Topics
Real-world examples and disciplinary cases; What went right and wrong with the behavior of others in the accounting profession; Comparision of these cases to the standards and core values set forth in the AICPA Code of Professional Conduct