Ethics and Conduct for Rhode Islands CPAs

Mike Goossen

Entigrity Offshore Staffing

  • CPA

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


  • Purpose of the Code of Ethics
  • Purpose of the Code of Ethics
  • Rules of Ethics
  • Interpretations of the Code of Ethics
  • The Purpose of the Internal Auditor’s Code of Ethics

Course Description

This course satisfies some states Four-hour ethics requirement for all licensees.  It covers what interpretations of ethics rules and some other professions ethics.  The course covers much of the AICPA Ethics interpretations of the Code, particularly in the independence area.

Also covered are the following topics:

  • Interpretations on Independence rules.
  • Interpretations on Commissions and Contingent Fees
  • Common Violations/Complaints
  • Recent Relevant Court Decisions.

Ethics of other professions such as attorneys and internal auditors are discussed and compared to the CPA code of ethics.  Relevant court cases and the current Enron case are discussed.

Learning Objectives

  • To examine the impact of non-attest services
  • To understand the rules and regulations pertaining to Independence.
  • Be able to discuss the Internal Auditor’s Code
  • To discuss the impact of various court cases on the profession

Who Should Attend?

  • Accountant
  • Accounting Firm
  • Accounting Managers
  • Accounting Practice Owners
  • Accounts Director
  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • CPA in Business
  • Entrepreneurial Accountant
  • Entrepreneurial CPA
  • Senior Accountant
  • Staff of Accounting Firm
  • Tax Accountant (Industry)
  • VP Accounts
  • Young CPA