This course provides learners with an essential overview of our regulatory ethics environment. Regulatory Ethics serves both the public as well as our own collective interests. Accounting practitioners are commonly referred to by our clients as their “most trusted advisor”. However, that description can only be earned when our professional foundation is rooted in ethical behavior. This session includes:

  • A discussion of the central tenets of accounting ethics including a review of recent trends
  • An overview of rule-making bodies that practitioners must abide by
  • Changes to the current CPA licensure model, and
  • Ethical standards pronounced by the AICPA and the Department of the Treasury
Learning Objectives
  • Discover and recall which branch of ethics is closely aligned with regulatory guidance in organizations.
  • Identify prevailing global trends in business ethics.
  • Identify key concepts practitioners should be mindful of when practicing across different jurisdictions.
  • Explore and recall various ethical standards pronounced by select rule-making bodies.
  • Recognize and recall various threats impacting practitioner independence.
  • Identify professional duties governed by Circular 230.
Last updated/reviewed: March 26, 2024
3 Reviews (27 ratings)

Reviews

5
Member's Profile
Normally, ethics courses are fairly boring. HOWEVER, Frank does an amazing job with this class! I 100% recommend this for those of us who need our 4 CEs for CPA licensure.
3
Anonymous Author
Lecture format is uncomfortable for me. Prefer full text, not just outline on slides. Some of the materials seemed to be a stretch to include in an ethics course.
5
Member's Profile
I really enjoyed the course. I recommend to anyone who needs ethics CPE.
Prerequisites
Course Complexity: Foundational
No advanced preparation or prerequisites are required for this course.
Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Instructor for this course
  Course Overview CPE
Course Syllabus
INTRODUCTION AND OVERVIEW
  Professional Standards Overview Learning Objectives1:16
  An Overview12:26
  Regulatory Bodies - State Board of Accountancy and NASBA18:26
  Regulatory Bodies - AICPA10:54
  Regulatory Bodies - SEC, PCAOB, GAO and IRS11:12
  Accounting and Tax Regulations-AICPA14:18
  Accounting and Tax Regulations-AICPA Cont'd7:29
  Accounting and Tax Regulations-Treasury Department Circular 23014:42
  Wrap Up1:46
CONTINUOUS PLAY
  Regulatory Ethics: Professional Standards Overview1:32:26
SUPPORTING MATERIAL
  Slides: Regulatory Ethics: Professional Standards OverviewPDF
  Regulatory Ethics: Professional Standards Overview Glossary/IndexPDF
REVIEW AND TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam