AICPA Ethics Series

Ethics - Handbook for CPAs

This course provides a comprehensive overview of ethics for CPAs.  This includes a discussion of how to apply the Conceptual Framework Process prescribed by the AICPA Code of Professional Conduct.  Other topics included in this course include how to identify and manage conflicts of interest as well as how to best protect confidential information.  This course also addresses best practices for how CPAs can avoid committing acts that are discreditable to the profession.       

Learning Objectives:

After completing this course, participants will be able to:

  • Recognize the importance of ethics for CPAs
  • Identify ethical standards CPAs should follow
  • Recognize the three steps in the Conceptual Framework Process prescribed by the AICPA
  • Recognize the importance of identifying and managing conflicts of interest
  • Identify examples of conflicts of interest for both CPAs in public practice and in business
  • Recognize how to approach conflicts of interest
  • Identify best practices for how to prevent or mitigate negative impacts from conflicts of interest
  • Recognize the importance of protecting confidential client information
  • Distinguish between information that is confidential and non-confidential
  • Identify confidentiality requirements based on the AICPA Code of Professional Conduct
  • Recognize best practices for protecting confidential information
  • Recognize examples of discreditable acts and how to avoid them
  • Identify situations where disclosure of CPA exam material would be a discreditable act
  • Recognize ethical requirements for tax returns for yourself and others
  • Identify ethical requirements related to confidential information
  • Recognize best practices for preventing discreditable acts


Prerequisites/Advanced Preparation:

None

Speaker / Author:

Kelen is a recognized author and reviewer of CPE courses and has authored over 85 courses (225+ CPE credit hours) covering a range of accounting, auditing, financial reporting, regulatory, and ethics topics.  His courses are available for purchase from many online CPE providers including the AICPA.  Kelen has also remained involved in CPA exam content development for nearly 10 years and has authored more than a thousand multiple choice questions for various sections of the CPA exam.  He also serves as an Editorial Advisor for the AICPA’s "Journal of Accountancy".   

Kelen has over 15 years of progressive finance and accounting experience. He currently serves as an Accounting Policy Consultant with HP, Inc. in Dallas, TX.  Most recently he was located in Budapest, Hungary on a three-year international assignment and served in the company’s Houston, TX location prior to this assignment.  Prior to HP, he served in multiple accounting roles in the oil & gas industry with ConocoPhillips including technical accounting policy, SOX compliance, and internal audit. He also gained public accounting experience with PricewaterhouseCoopers, working with various clients in the energy, electric, power, gas, and utility sectors.


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Price (USD)

Standard: $99.80

Details

Course Code : 99CAM50

Release Date : 04/29/2024
Expire Date : 03/31/2026
Credits :
CPE 4.00
QAS 4.00

Length : 3hr 20min
Course Level : Overview
Course Type : QAS Self-Study
Passing Grade : 70%
Format Type : eLearning
Mobile Compatible
Field Of Study : Regulatory Ethics

Theme : AICPA Ethics Series

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