Our site will be unavailable for 1 hour starting on Saturday, December 15th, 2018 from 3:00am until 4:00am CST for maintenance. We apologize for any inconvenience this may cause.

Kaplan University School of Professional and Continuing Education Kaplan University School of Professional and Continuing Education

Professional Ethics for CPAs (ETHICS4)

4-Hour Program

WHY ATTEND THIS COURSE?

The AICPA’s Professional Ethics Executive Committee (PEEC) clarified, revised, and codified the AICPA Code of Professional Conduct in 2014. There have been many changes since then. In this program, we will use the Code as our basis for discussing regulatory ethics. The program will address ethics rules applicable to CPAs in public practice, those in business, and others. Recent changes, interpretations, and nonauthoritative guidance issued by PEEC will be discussed.

DESIGNED FOR...

Active licensed CPAs in public practice or industry.

OBJECTIVE

Participants will be able to:

  • Describe the revised AICPA Code of Professional Conduct, along with recent changes
  • Identify ethical threats and safeguards associated with members practicing in public practice, in business, or applicable to other members
  • Describe AICPA Code of Professional Conduct rules applicable to all members, as well as rules applicable to members in public practice and members in business
  • Explain and apply the AICPA Code of Professional Conduct rules applicable to integrity and objectivity, independence, general standards, acts discreditable, commissions and referral fees, advertising, confidential information, and form of organization and name

MAJOR SUBJECTS

  • Issues impacting attest services, including independence issues
  • Issues impacting non-attest practices and engagements
  • Issues impacting CPAs in industry

COURSE ACRONYM: ETHICS4

PRESENTATION METHOD: Group-live

LEVEL OF KNOWLEDGE: Basic

PREREQUISITES: 

  • Basic knowledge of professional ethics rules and regulations

ADVANCE PREPARATION: None

FIELD OF STUDY: Regulatory Ethics

RECOMMENDED CPE CREDIT: 4 hours


CPE Sponsor icon

SmartPros®, A Kaplan Company and Loscalzo Institute, A Kaplan Company are registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.