Unethical behavior can ruin professional careers. It can also result in fines, penalties, or even a loss of licensure. This course focuses on the moral dilemmas regularly faced by those that work in either public accounting or industry and how to making the most ethical decisions. Discussion Leader: Jennifer Louis
Regulatory Ethics (LIET03/25, LIET04/25, LIET08/25, LIET09/25, LIET10/25)
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. Discussion Leader: Chris D. Jenkins
Ethical Behavior: Front and Center (LIET02/25, LIET05/25, LIET07/25, LIET13/25)
This behavioral ethics course provides guidance for identifying ethical dilemmas and how to make decisions when there are ethical considerations. This course uses a modern-day lens to address real world ethical questions. We will look at the role of leadership and company culture as influencers for day-to-day ethical decision making. Discussion Leader: Ramona Farrell
Independence Requirements for Auditors (LIET01/25)
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 independence, and discuss practical methods of implementation. Discussion Leader: Melisa Galasso
Regulatory Ethics- C. Jenkins 2023 (LIET03/24, LIET06/24, LIET08/24, LIET09/24, LIET11/24)
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. Discussion Leader: Christopher Jenkins
Building a Framework for Regulatory Ethics (LIET02/24, LIET12/25)
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 will provide an overview of the AICPA Code of Professional Conduct, including the conceptual framework approach. Participants will also explore common licensing and CPE issues across state lines. Discussion Leader: David Peters
Independance Requirements for Auditors (LIET01/24)
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 independence, and discuss practical methods of implementation. Discussion Leader: Melisa Galasso
Behavioral Ethics: Actions Speak Louder Than Words (LIET03/23, LIET04/23, LIET05/23, LIET04/24, LIET07/24, LIET10/24)
This behavioral ethics course provides guidance for identifying ethical dilemmas and how to make decisions when there are ethical considerations. This course uses a modern-day lens to address real world ethical questions. We will look at the role of leadership and company culture as influencers for day-to-day ethical decision making. Discussion Leaders: Ramona Farrell and Jill Rothstein
Tax Practice Ethics (LIET02/23)
This course is designed to be an overview for all CPAs and their associates of circular 230, AICPA General Standards and AICPA statements on standards for tax services.
Discussion Leaders: E. Lynn Nichols and Ian Redpath