Keep current on ethical requirements imposed by standards-setting organizations and legislative action. Discuss regulatory, legal and ethical requirements affecting the profession. Take a pragmatic approach to ethics, recognize potential regulatory problems, and avoid liability.
Learning Objectives
• Recognize the ethical requirements brought about by professional standards and legislation
Major Topics
• Ethical Responsibilities for CPAs
• The AICPA Code of Professional Conduct
• PCAOB Ethical Standards
• The Sarbanes Oxley Act
• The Foreign Corrupt Practices Act
• Circular 230 for Tax Practitioners
• The Dodd-Frank Banking Reform Act