Accountancy Laws, Ethics, Taxes and Financial Reporting Review: Ethics 2023

Overview

Fulfill your four-hour ethics education requirement by exploring the fundamental aspects of professional conduct. This course offers an examination of case studies and presents discussion questions related to equitable positions in tax returns, ethical dilemmas in tax practice, the role of fairness in financial reporting and the exercise of integrity in materiality judgments. CalCPA Members: This course qualifies for the four hours of free ethics credits per membership year. Learn more .

Highlights

• AICPA Code of Professional Conduct
• Fair positions in tax returns
• Ethical issues in tax practice
• Fairness in financial reporting
• Integrity and materiality judgments
• Ethics involving related party, pro forma results and accounting change disclosures

Objectives

• Identify the AICPA's professional ethics standards that apply to public practice and industry situations.
• Recognize potential problem areas concerning compliance with ethics standards.
• Recall the criteria for evaluating the fairness of financial statements and the fairness related to tax returns and tax practice.

Notice

This is a self-study/on demand course offered by a 3rd party vendor and will NOT be accessible in the My Upcoming CPE section of the ISCPA website. Course access information will be emailed directly to you by CalCPA. The course expires one year from the purchase date. Format = Online Self-Study.