Ethical Considerations for Accountants (E - Found)

This half-day course provides CPAs and other accountants with the background information needed to conduct themselves in an ethical manner in all professional dealings. It addresses the foundations that are the underpinnings of ethical behavior. It deals with the bedrock issues that are the essence of ethics.

The primary areas of focus are:

Ethical Foundations

· Introduction to Ethical Concepts

o What is good?

o What is bad?

o What is moral duty?

· Psychology of Moral Development

o Sets of principles and values

· Judgment and Value

o Non-“text-book” approach to ethics

· Sociology of Professions

o Social institutions, relationships and interactions

· Role of the Rule of Ethics

o What are the rules? Do they enhance ethical value?

· Public Expectations

o Credibility in the public’s eye

· Ethical Dilemmas

o Do the “right” thing

Ethical Guidance

· AICPA Rules on Ethics, Code of Professional Conduct,

Responsibilities to clients, colleagues and others

· Ethical Standards Re: Tax Services

· State Society Rules on Ethics

· Overview of the Latest Codification of the AICPA Code of Professional Conduct

Category: Ethics Courses