Event Description

Unethical behavior can ruin professional careers, and could result in fines, penalties, or even a loss of licensure. Every CPA must comply with the AICPA’s 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, as well as the risks faced by those that work in either public accounting or industry.

Objectives

• Describe the foundation of ethical behavior
• Analyze moral and ethical dilemmas faced in day-to-day situations
• Explain important principles underlying ethical decision-making
• Describe core principles underlying the AICPA’s Code of Professional Conduct that apply to both CPAs in public practice and industry
• Explain common ethical dilemmas faced by all CPAs and how they can be safeguarded to an acceptable level