(LIET09/26) Behavioral Ethics: Recognizing and Weighing Influences and AI in Ethical Decision Making?
When it comes to ethical decision making, are you pausing long enough to consider what or who might be influencing your decisions? As AI continues to evolve so does its role and influence on our ethical decision making. This course is designed to raise awareness and provide tips and tools for recognizing and weighing the...
Credit Hours: 2
(LIET10/26) Professional Ethical Considerations for CPAs
Every CPA must comply with a Code of Professional Conduct, which is a hallmark of the CPA designation. CPAs in public practice must overcome higher barriers, such as when attest service providers must also retain independence. This course will provide an overview of the core principles from which the CPA profession is built upon.
Credit Hours: 2
(LIET11/26) Regulatory Ethics
This course covers ethical frameworks and rules regarding CPA practice and responsibilities. This course will meet the two-hour annual ethics requirement for SC CPAs.
Credit Hours: 2
(LIET12/26) Behavioral Ethics: Recognizing and Weighing Influences and AI in Ethical Decision Making?
When it comes to ethical decision making, are you pausing long enough to consider what or who might be influencing your decisions? As AI continues to evolve so does its role and influence on our ethical decision making. This course is designed to raise awareness and provide tips and tools for recognizing and weighing the...
Credit Hours: 2
(LIET13/26) Regulatory Ethics
This course covers ethical frameworks and rules regarding CPA practice and responsibilities. This course will meet the two-hour annual ethics requirement for SC CPAs.
Credit Hours: 2
(LIET14/26) Regulatory Ethics
This course covers ethical frameworks and rules regarding CPA practice and responsibilities. This course will meet the two-hour annual ethics requirement for SC CPAs.
Credit Hours: 2
(SSET407/26) Surgent’s Surging Auditors: Daily Dilemmas
Ethics are the hallmark of our profession, and we must be uncompromising in our commitment to acting ethically. However, many ethical dilemmas arise unexpectedly as we perform our daily tasks, and challenge us, as there often appears to be several ways forward. We need to decide which is the correct one. In this game, the...
Credit Hours: 1
(SSET401/26) Surgent’s Ethical Considerations for CPAs
As accounting firm's non-attest offerings to their attest clients become more diversified, such engagements increase firms' exposure to independence violations. In order to thread the needle of providing value-added services and upholding their independence obligations, firms need to have a strong foundational understanding of the applicable ethical and independence rules which govern these engagements. In...
Credit Hours: 2
(SSET403/26) Surgent’s Ethical Considerations for CPAs
CPAs today face greater challenges than ever to maintain the high ethical standards of their profession. This course provides a framework within which to consider the ethical challenges facing CPAs and focuses on ethical requirements that CPAs must adhere to in their everyday practice, including practical examples of potential ethical dilemmas that practitioners may encounter....
Credit Hours: 4
(SSET405/26) Surgent’s Ethics for the Industry Accountant
While ethics training is required by many states, the true value of the CPA license is in understanding how critically important ethical behavior is to our customers, our firms, and the public. This course will explore the basic tenets of ethical behavior and use case studies to explore ethical dilemmas in various companies and organizations...
Credit Hours: 4
(SSET400/26) Surgent’s Transitioning to the Accounting Profession
New accountants, whether coming right out of school or from industry will find that the accounting profession is heavily governed by technical and ethical standards. In addition, the new accounting professional will need to understand new terminology as well as what their team members and clients expect of them by way of job performance and...
Credit Hours: 2
(SSET402/26) Surgent’s Ethics for Tax Professionals
The purpose of this program is to discuss the ethical mandates that govern the conduct of tax practitioners. The program focuses on the ethical pronouncements of the IRS in Circular 230, as well as the preparer penalty provisions set forth in the Internal Revenue Code. Please note: This ethics course does not cover state-specific issues...
Credit Hours: 2