Livestream
(LIET01/26) Government Ethics: Theory & Application – 2025
As a VBOA-approved ethics course, this training begins with the 2025 VBOA Ethics Updates. From there, we will delve into the ethical principles outlined in the Yellow Book, including serving the public interest, maintaining integrity, objectivity, and professional behavior. Practical applications of these ethical principles will be discussed, including strategies for adhering to independence standards,...
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Self-Study Text
(SSET106/25) Surgent’s General Ethics for Tax Practitioners
This two-hour course covers most of the specific ethical considerations that come into play as a practitioner in the eyes of the Internal Revenue Service.
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Self-Study Video
(SSET101/25) 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...
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Self-Study Video
(SSET105/25) 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...
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Self-Study Video
(SSET102/25) 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...
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Self-Study Video
(SSET104/25) Surgent’s Ethical Considerations for the CPA
CPAs today face greater challenges than ever to maintain the high ethical standards of their profession. It is vitally important that all CPAs understand their professional responsibilities related to all aspects of their job. This course, which focuses on key components of the AICPA Code of Professional Conduct, reviews a history of the CPA profession...
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Self-Study Video
(SSET100/25) 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...
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Self-Study Text
(SSET107/25) 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...
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Self-Study Video
(SSOT104/25) Surgent’s Lessons Learned From Recent Accounting Malpractice Actions
Recent economic volatility has created added stress on accounting and finance professionals and their clients. When individuals or businesses lose money, they often blame others for their misfortune. Business disputes can sometimes lead to accounting malpractice claims. Understanding the most common types of accounting malpractice claims provides a roadmap of what not to do. This...
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Livestream
(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.
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