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Course Level :Basic
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Credits :1
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Pre-requisites :None
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Advance Preparation :None
Ethics, from the perspective of a CPA, refers to a set of moral principles and values that guide professional conduct within the accounting profession. Â These principles are not only integral to maintaining trust and integrity within the profession but also serve as the foundation for upholding public interest and confidence in financial reporting.
Ethics for CPAs differ from those of other professionals due to the unique responsibilities, obligations, and regulatory frameworks inherent in the accounting profession. Â CPAs are entrusted with the stewardship of financial information, making accuracy, integrity, and transparency paramount in their ethical considerations. Â Unlike many other professions, CPAs often have a fiduciary duty to act in the best interests of their clients, employers, and the public, necessitating a higher standard of care and accountability. This course explores some of the fundamental concepts related to ethics and their overall importance to CPAs in both public practice and business. Â
Join this CPE Ethics course, which focuses on understanding and applying the Conceptual Framework Process outlined by the AICPA Code of Professional Conduct. This course also provides examples of threats to a CPA’s compliance with the Code.
Key topics covered:
MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478
MY-CPE LLC (Sponsor Id#: 143597) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.
Kelen is a recognized author and reviewer of CPE courses and has authored over 150 courses (370+ CPE credit hours) covering a range of accounting, auditing, financial reporting, regulatory, and ethics topics. His courses are available for purchase from many online CPE providers including the AICPA. Kelen remained involved in CPA exam content development for nearly 10 years and authored more than a thousand multiple choice questions for various sections of the CPA exam. He also serves as an Editorial Advisor for the AICPA’s "Journal of Accountancy". 
Kelen has nearly 20 years of progressive finance and accounting experience. He currently serves as a Principal in Accounting Policy with HP in Doha, Qatar. Prior to HP, he served in multiple accounting roles in the oil & gas industry with ConocoPhillips including technical accounting policy, SOX compliance, and internal audit. He also gained public accounting experience with PricewaterhouseCoopers, working with various clients in the energy, electric, power, gas, and utility sectors.
60 Ratings
AB
Oct 28th, 2024
This course provides an in-depth examination of the ethical principles and challenges that CPAs encounter in their professional roles. It thoroughly explores the Conceptual Framework Process as outlined by the AICPA Code of Professional Conduct, emphasizing ethical decision-making and the crucial roles of integrity and transparency in financial reporting.
MA
Jul 30th, 2024
Solid information download.
JD
Jun 23rd, 2024
Good summary
JC
Jul 25th, 2024
all good
NH
Jun 25th, 2024
cool