This course provides an overview of ethical thought as well as the core values of the CPA profession and the application of these values to ethical reasoning. The AICPA Code of Professional Conduct is used as a basis for ethical conduct for CPAs and case studies are used to reinforce concepts. Additionally, the ethical requirements of CPA tax practitioners under Treasury Department Circular No. 230 are also covered in the course materials.
Course Publication Date:
March 11, 2024
This course is available with
NO ADDITIONAL FEE if you have an active
all access membership or
ethics membership or can be purchased for
$40.00!
| Author: | Mill Creek Publishing |
| Course No: | ETH-CPA-2024 |
| Recommended CPE: | 4.00 |
| Delivery Method: | QAS Self Study |
| Level of Knowledge: | Overview |
| Prerequisites: | None |
| Advanced Preparation: | None |
| Recommended Field of Study: | Regulatory Ethics
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Learning Objectives
- Recognize ethical behavior in the context of social and professional groups.
- Describe the AICPA Code of Professional Conduct.
- Describe the requirements of tax practitioners under Treasury Department Circular No. 230.