Every CPA must comply with the AICPA’s Code of Professional Conduct, which is a hallmark of the CPA designation. CPAs in public practice must overcome higher barriers, such as when attest service providers must also retain independence. This course provides an overview of the core principles from which the CPA profession is built upon.
NOTE: This course is approved by the Virginia Board of Accountancy (VBOA) to satisfy the Virginia specific ethics requirement. After completing the course, please fill the required "Ethics Course 2024 Evaluation Form" provided in supporting material and submit by sending to (support@illumeo.com).
Reference:
https://boa.virginia.gov/individual-cpas/cpe/vboa-approved-ethics-course/ethics-course-evaluation/
Course Highlights:
- Core principles of the AICPA’s Code of Professional Conduct applicable to all CPAs, including conflicts of interest, preparing and reporting information, competence, confidential information, and more
- The importance of maintaining independence for CPAs in public practice, especially when also performing nonattest services for the attest client
Learning Objectives
- Discover and describe core principles underlying the AICPA’s Code of Professional Conduct that apply to both CPAs in public practice and industry.
- Explain common ethical dilemmas faced by all CPAs and how they can be safeguarded to an acceptable level.
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Prerequisites
No advanced preparation or prerequisites are required for this course.
This course is designed for: Any CPA who must comply with the AICPA Code of Professional Conduct.