Professional Ethics: 2021 Update and Refresher

Overview

Get up to speed on the new and revised ethical requirements that have been adopted recently or were being proposed or considered at the time the course was developed.
Designed in an inventive and creative way, this self-study CPE course provides a refresher on important ethics requirements to ensure your services are performed with integrity and objectivity, and, where required, independence.
Developed to incorporate personal, targeted, and innovative elements in one format, this course features:

• Exercises
• Illustrative graphics
• Interactive case studies

This course also looks at PEEC, which adopted three revised interpretations and one new interpretation in the code this year.

Note: Many states do not accept this AICPA course to meet the ethics requirement for earning or maintaining a CPA license. Please contact your state board to determine which Ethics course is required for your license.

Highlights

Key Topics

• Conceptual Framework
• AICPA Code of Professional Conduct
• New interpretations added to the AICPA Code of Professional Conduct

Prerequisites

An understanding of the AICPA Code of Professional Conduct

Designed For

Who Will Benefit

Accountants and finance professionals

Objectives

Learning Outcomes

• Apply the conceptual framework approach to address an ethical matter.
• Identify new and proposed ethics rules and guidance issued by the AICPA, GAO, and SEC.
• Identify the requirements for maintaining independence when performing tax and consulting services for an attest client.
• Recognize ethical responsibilities for performing tax services.