While ethics training is required by many professions, focus on the broad regulatory ethics issues within the CPA profession, with a special focus on the core values defined in the AICPA Code of Professional Conduct.
Learning Objectives
- Learning Outcomes
- Examine the standards set forth in IRS Circular 230 and recognize its impact on the CPA profession
- Identify and understand recent tax-related disciplinary actions
- Identify resources available for consultation on ethical issues, with a focus on those for CPAs within the tax profession
- Recognize the overall impact of ethical and unethical conduct on the CPA profession
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.
