Regulatory Ethics

Almost every CPA has heard of the AICPA Code of Professional Conduct. However, have you ever struggled to see how it applies to your professional life? The conceptual framework approach provides for the intersection between the Code of Professional Conduct and the everyday life of the CPA professional. Using case studies and discussion, this course...

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.

CPAs in public practice are required to maintain independence. In this course, we will discuss concepts associated with independence and review the rules from the AICPA Code of Professional Conduct with a focus on their practical application. We will also review the recently issued ethics interpretations from the Professional Ethics Executive Committee (PEEC), which impact...