CPA ETHICS PRACTICAL GUIDE TO INTEGRITY & OBJECTIVITY - (UPDATED 2019 - AICPA CODE)

4.6 (17)

Allison McLeod, DL

Allison M. McLeod LL.M. CPA A PLLC

  • TAX PROS

Before starting this self study program, please go through the instructional document.

Overview

  • About ethics2 mins
  • AICPA Code of Professional Conduct - The guide of Ethics for CPAs7 mins
  • The various Components of the Code9 mins
  • Understanding the Organization of the code10 mins
  • What is integrity?12 mins
  • Case Studies covering various aspects of integrity and objectivity21 mins
  • What is Subordination of Judgment?40 mins
  • What is Objectivity?46 mins

Course Description

Whether you are just beginning your career or have been a practitioner for many (many) years, as a Certified Public Accountant you assume an obligation to adhere to the fundamental principles of integrity & objectivity in all of your professional activities.These principles are the accounting profession's recognition of its responsibilities to the public, to clients, and to colleagues. 

They help guide CPAs in the performance of their professional responsibilities and form the foundation of ethical decision-making and actions. Those who rely on CPAs rightfully expect them to discharge their professional responsibilities with integrity & objectivity . In this respect, CPAs often face conflicting pressures from clients, investors, governments, and the financial community. In resolving these conflicts CPAs must act ethically, with integrity as their guiding principle, in order to fulfill their responsibilities to all those involved.

This course will focus on how to integrate integrity and objectivity in situations faced by the accounting professional on a daily basis. The participant will be able to know not just what is the right thing to do according to the AICPA Code of Professional Conduct but how to put your values into action! As part of this course, we will also walk through real world examples of individuals and companies faced with these dilemmas.

Learning Objectives

  • To define integrity and objectivity as promulgated by the AICPA Code of Professional Conduct and understand its importance to the CPA.
  • Have the ability to identify situations where the CPA may be susceptible to subordinating his/her judgment to a client or employer.
  • To understand the core principles of professional conduct – Integrity & Objectivity
  • To recognize ethical responsibilities for performing tax services.

Who Should Attend?

  • Enrolled Agent
  • Tax Practitioners
  • Accountant
  • Business Owner
  • CPA - Small Firm
  • CPA - Mid Size Firm
  • CPA - Large Firm
  • Accounting Firm
  • Tax Pros
  • CPA (Industry)
  • Auditors
  • Tax Firm
  • Young CPA
  • CPA in Business
  • Entrepreneurial CPA
  • Outsourced CFO
  • Senior Accountant

Testimonial

4.6

(17)
71%
24%
6%
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GC

It was really a good webinar. The speaker took a holistic approach for the subject and covered a vast area. I loved the webinar and would want to cover more of webinars from this speaker.

MS

SK

The webinar clarified many of my confusions on the subject. I loved the clarity of the speaker and the presentation material. It really was neat and accurate. I would like to attend more webinars from the speaker. Thank you for your valuable inputs.