General Ethics AICPA (2 Hours)
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Course Details

Overview of Topics

  • Introduction1 mins
  • What is Different about This Workshop4 mins
  • Ethics as Not Law6 mins
  • Ethics as ought or Ought Not30 mins
  • Ethics as Integrity68 mins

Course Description

This basic course introduces and explains the ethical standards for the CPA, whether employed in public, governmental, or private accounting.  Applications of these are discussed in a professional context.  These Principles are based on the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct, which are the basic standards for all CPAs.

This course explains the issues, developments, and problems addressed by recent AICPA and SEC Ethic pronouncements and updates. 

Learning objectives

  • Introduce various philosophical aspects of ethics and the Composition, Applicability, and Compliance aspects of the American Institute of Certified Public Accountant’s Code of Ethics.
  • Identify the Principles that provide the overall environment of the Code of Ethics

About Presenter

Albert Spalding

Owner,Albert Spalding PLC

aspalding@wayne.edu

Ethics and apologetics speaker and debater. Encourager of those who are just trying to get it right. Most recent book: "The Gift of Dread: How Your Search for Meaning in Life can Lead to God"

Most recent debate: "Does God Exist?" with Prof. Bruce Russell at Wayne State University

Ethics and apologetics speaker and debater. Encourager of those who are just trying to get it right. Most recent book: "The Gift of Dread: How Your Search for Meaning in Life can Lead to God"

Most recent debate: "Does God Exist?" with Prof. Bruce Russell at Wayne State University

Review Questions

  • Question 1 : 00:15
  • Question 2 : 00:30
  • Question 3 : 00:45
  • Question 4 : 01:00
  • Question 5 : 01:10
  • Question 6 : 01:25
  1. Complete the following sentence. A member in public practice should observe the Principles of the Code of Professional Conduct:
  2. The purpose of the AICPA Code is:
  3. The sections of the Code consist of _________ and _________:
  4. 5. A Covered Member is:
  5. Which of the following items best completes the sentence? Independence in Fact:
  6. Which of the following members do NOT have to remain objective and to avoid any aspects of conflicts of interest?
  1. Which of the following best completes the sentence? Compliance with the Code of Professional Ethics depends on:
  2. Which of the following statements is NOT correct?
  3. Which of the following best completes the sentence? Rulings summarize the application of Rules of Conduct and Interpretations.
  4. Which of the following best completes the sentence? The effective date of the AICPA pronouncements of Interpretations and Rulings is:
  5. Which of the following best completes the sentence? An Attest Engagement is an engagement that requires:
  6. Which of the following statements is false?
  7. Which of the following best completes the sentence? Due care:
  8. The Rules of Conduct apply:
  9. A CPA will be considered independent if:
  10. The purpose of the Code is to provide both guidance and rules regarding professional conduct for:

Disclaimer

All jurisdictions accept courses from Registry sponsors to a certain extent. However, some jurisdictions have additional requirements. You can see which jurisdictions have these requirements here: https://www.nasbaregistry.org/cpe-requirements

FAQ

  • myCPE self-study courses are online.
  • The self-study format allows you to access the material online 24/7 and study at your own pace.
  • As per NASBA guidelines, you have one year from date of registration to complete each program.
  • Complete your final exam at any time and get CPE Credit instantly. You can retake the exam multiple times without any additional charges.
  • Course have minimum passing score of 70% and test takers will not be provided feedback on failed exams.
  • Upon achieving a passing score, test takers will be notified of the correct answers to the questions missed.
  • These are Live recorded presentations converted into Self Study (On-Demand Videos).

Refund/Cancellation Policy

  • For more information regarding refund, complaint and program cancellation policies, please contact our offices at 646-688-5128
  • Please email to   help@my-cpe.com  in case of any self study program queries.

Reviews

4.2
(102)
49%
29%
17%
2%
3%
  • SL
    Shawn LeConey , CPA, Bookkeeper
    Aug 6th 2020
    Great webinar
MT
Mark Templin
good
JATE
JOSE ANTONIO TAMARA ESPOT , CFE, CIA
Excellent, clear and concise, provides great guidance
OA
olatunde ajayi
It was very thorough and covered most parts of the topic.
YK
Yiseo Kim , CPA
best
CC
Colleen Colgan , CPA
the slide "are contingent fees morally wrong?" was a great kickoff. the liberty tax case had me ROTFL. "...that's between them, God and the IRS if they're telling the truth." One of my best friends was in-house counsel at liberty tax through its most recent scandal and i was texting with her over this, sending her the slides and reliving the latest happenings, so that was an unintended benefit of ethics class -- getting in touch with old friends! the prominence of the "Everything is Ethical" and corresponding graphic on the 'Absence of Boundaries' slide feels like the state of the world right now. pretty dark. i applaud your brilliance in appealing to my personal ethics to complete the follow-up survey to the webinar: presumably you wanted thoughtful, meaningful feedback and not a simple five-star rating with a blank box? either way, i hope this review finds you well. thanks for the free ethics CPE!

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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.

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Tax Consequences on the CARES Act – Overview of major tax issues from the CARES Act and related notice including planning tec
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CECL Overview
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Accounting for Business Combinations Overview
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Accounting Principle Changes
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CIRCULAR 230
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UNDERSTANDING THE ENTITIES: PLANNING AND COMPLIANCE
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BEYOND WORKING REMOTELY – CASE STUDIES | BENEFITS | CHALLENGES FOR ACCOUNTING & TAX FIRMS.
Friday, July 24, 2020 View Details/Register
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  • Cost FREE
  • CPE Credits 2
  • Subject Area Ethics (Behavioral)
  • Course Level Basic
  • Instructional Method QAS Self Study
  • Prerequisites None
  • Advanced Preparation None
  • Recorded Date June 22 ,2020
  • Published Date June 22 ,2020
  • 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
  • Handout Material Download
  • Key Terms Download

On-Demand Webinars

Revenue – Five Steps to Recognition
Wednesday, July 29, 2020 View Details/Register
GUIDE TO DEPRECIATION UNDER THE TCJA
Wednesday, July 29, 2020 View Details/Register
PAYROLL FRAUD INFORMATION AND DISCUSSION
Wednesday, July 29, 2020 View Details/Register
Forecasting in a Time of Uncertainty (COVID-19)
Tuesday, July 28, 2020 View Details/Register
TAX IMPLICATIONS AND PLANNING DUE TO COVID-19
Tuesday, July 28, 2020 View Details/Register
UBIT Under The TCJA
Tuesday, July 28, 2020 View Details/Register
Tax Planning Under Tax Cuts & Job Act : 10 Tips to Reduce Taxes for your Clients
Tuesday, July 28, 2020 View Details/Register
Tax Consequences on the CARES Act – Overview of major tax issues from the CARES Act and related notice including planning tec
Monday, July 27, 2020 View Details/Register
CECL Overview
Monday, July 27, 2020 View Details/Register
Accounting for Business Combinations Overview
Monday, July 27, 2020 View Details/Register
Accounting Principle Changes
Monday, July 27, 2020 View Details/Register
CIRCULAR 230
Monday, July 27, 2020 View Details/Register
UNDERSTANDING THE ENTITIES: PLANNING AND COMPLIANCE
Monday, July 27, 2020 View Details/Register
BEYOND WORKING REMOTELY – CASE STUDIES | BENEFITS | CHALLENGES FOR ACCOUNTING & TAX FIRMS.
Friday, July 24, 2020 View Details/Register
Excel Accountant: Auditing Excel Workbooks
Friday, July 24, 2020 View Details/Register