Ethics  |  Format: Flash

Professional Ethics for Louisiana CPAs

Course Overview
This is an ethics course for Louisiana CPAs covering standards of professional conduct and business practices that should be adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It presents the AICPA Code of Professional Conduct, along with the threats and safeguards approach to coping with ethical dilemmas. The Louisiana State Board Rules are discussed in different sections of the course. Included are some case studies to show appropriate application of the rules and also AICPA ethics violations.

Learning Objectives
After completing this course, the course participant should be able to:

  • Identify the characteristics of ethics.
  • Identify different principles and rules of the AICPA Code of Professional Conduct and the Louisiana Rules of Professional Conduct.
  • Identify independence and objectivity issues
  • Recognize ethical standards and violations.
  •    
    Catalog Number: 99ETHLA-18
    CPE Credits: 3 Registry / 3 QAS
    Author: Steve Spafford, CPA
    Prerequisites/
    Advanced Preparation:
    None
    Course Level: Overview
    Field of Study: Regulatory Ethics
    Content Partner: SmartPros Ltd.
    QAS: QAS Certified based on 50 minute hours.
    Course Type: Self-Study
    Minimum Passing Grade: 70%
    Soft/Hardware Reqs.:  Adobe Acrobat® Reader for the .pdf files
     Adobe® Flash® Player 9 or higher
     56k or Greater Internet Connection
     Modern DHTML Compatible Browser
     Ram: 256 MB minimum
     Windows or Mac OS
    Release/Expiration Dates: Apr 09, 2018 / Apr 09, 2020

     

     

     

     

     

     

    http://education.smartpros.com/includes/cpe/coursedetail.asp?CPECatalogID=25557&CourseID=18256