Ethics and conducts for Hawaii CPAs

4.4 (8)

Mike Goossen


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


  • Introduction to code of ethics
  • Key principles of ethics
  • Important rules of ethics
  • Major interpretations of the Code of Ethics
  • Ethics of other professions, cases, and current ethical problems

Course Description

This is a specialized course fulfilling the Four-hour ethics requirements for all licensees of Hawaii Board of Accountancy. It includes understanding of ethics and some approaches towards ethics. This course covers huge ground of AICPA Code of Ethics and many interpretations of the Code, particularly in the independence area. 

Key points covered:

  • Professional Standards or Pronouncements and Recent Changes and Additions
  • Continuing Education (CE) and CE Reporting Requirements
  • Commissions and Contingent Fees
  • Common Violations or Complaints

Recent Relevant Court Decisions

  • Ethics of other professions such as attorney and internal auditors,
  • Relevant court cases like Enron case

Learning Objectives

  • To explore ethics as a philosophical aspect
  • To recognize the “trust” function in our society
  • To recall definitions and terms necessary to conceptualize ethics
  • To recognize the updated rules of Independence
  • To identify the applicability of these rules

Who Should Attend?

  • Accountant
  • CPA - Small Firm
  • CPA - Mid Size Firm
  • Accounting Firm
  • Young CPA
  • CPA in Business
  • Entrepreneurial CPA
  • Accounting Practice Owners
  • Senior Accountant
  • VP Accounts
  • Accounts Director
  • Chief Accounting Officer
  • Entrepreneurial Accountant
  • Accounting Managers
  • Staff of Accounting Firm