Ethics: Critical Thinking, Case Studies and Fraud

Overview

While ethics training is required by many states, the true value of the CPA license is in understanding how critically important ethical behavior is to one another, our customers, and to the public. This course will explore the basic tenets of ethical behavior and use case studies to explore ethical dilemmas in various companies and organizations, with special focus on the AICPA Code of Professional Conduct and AU-C Section 315.

Prerequisites

None

Objectives

• Recognize critical thinking errors as they relate to ethical dilemmas
• Recall the professional code of ethics and conduct
• Identify the new AICPA Ethics Codification
• Recall resources you can turn for help with ethics issues
• Identify responsibilities of members in public practice versus members in business

Highlights

AICPA Code of Professional Conduct CPA responsibilities and AU-C 315 The new AICPA Ethics Codification Disciplinary cases and actions CPA Vision Seminal events The impact of ethical and unethical conduct on our profession