Ethics and Professionalism for CPAs in Public Practice - Online
This course examines the theoretical foundations of professional ethics, including the attributes of a profession, the difference between efferent and afferent ethics, and the nature of virtue ethics, and how those concepts apply to professional accountants. The course also examines the American Institute of Certified Public Accountants' Code of Professional Conduct, both principles and rules. Copyright©2010
Prerequisite: None
Level:Intermediate
About the Author:
Mary Beth Armstrong, PhD, CPA, inactive, Professor Emeritus California Polytechnic State University, San Luis Obispo, has published extensively in the area of professional ethics for CPAs and served for a number of years as a member of CalCPA’s Committee on Professional Conduct. Dr. Armstrong has also served on the American Accounting Association’s Professionalism and Ethics Committee and has taken a leadership role in promoting ethics education in accounting.
| EPCPOL10 |
| Regulatory Ethics |
4.0 CPE (Continuing Professional Education)
4.0 Ethics |
| Professional Ethics |
| Self-Study Online |
| $49.00 members, $79.00 non-members |
| $44.00 |
Major Topics:
- Theoretical foundations of professional ethics.
- Principles section of the AICPA Code of Professional Conduct.
- Rules section of the AICPA Code of Professional Conduct.
Designed For:
All CPAs, especially those in public practice.
Objectives:
After completing this course, participants will be able to:
- Understand the importance of professional ethics, from a sociological point of view, and from the perspective of virtue ethics theory.
- Become familiar with the AICPA Code of Professional Conduct, both its principles and rules.
- Be able to identify ethical issues as such because of his/her familiarity with official sources of ethical requirements and guidance.
