You'll refresh your knowledge of important ethics requirements and gain an awareness of new and revised ethical requirements to stay current on ethics guidelines.
Learning Objectives
- Learning Outcomes
- Recall the structure and general contents of the AICPA Code of Professional Conduct.
- Apply the conceptual framework approach to address an ethical matter.
- Identify the requirements for maintaining independence when performing nonattest services for an attest client.
- Recognize ethical responsibilities for performing tax services.
- Identify new and revised ethics rules and guidance issued by the AICPA and other regulatory bodies.
- Recall recent enforcement actions against firms and CPAs for independence and other ethics infractions.
