On-Demand


2 CPE

Professional Ethics: 2023 Update and Refresher (On-Demand)

On-Demand
2 CPE

Learning Objectives

  • Apply the conceptual framework approach to address an ethical matter.
  • Identify new and revised ethics rules and guidance issued by the AICPA and the Department of Labor.
  • Identify the requirements for maintaining independence when performing nonattest services for an attest client.
  • Recall recent enforcement actions against firms and CPAs for independence and other ethics infractions.
  • Recognize ethical responsibilities for performing tax services.

Major Topics

  • Conceptual framework
  • AICPA Code of Professional Conduct
  • New interpretations added to the AICPA Code of Professional Conduct
  • New and revised compliance audit definitions
  • Updated guidelines for offering and accepting gifts
  • NOCLAR
  • DOL Independence rules update

CPE Credits Available

2 CPE
2
Regulatory Ethics

Things to Know About This Course

Course Level

  • Update

Professional Area of Focus

  • Ethics

Prerequisites

An understanding of the AICPA Code of Professional Conduct

Intended Audience

  • CPAs
  • Accounting and finance professionals looking to stay current on ethics issues and requirements

Provider

AICPA - Durham

This can not be purchased at this time.