Ethics AICPA Code of Professional Conduct

Course: Professional Ethics: Code of Conduct Author: Mill Creek Publishing		Course ID:EMCAICPA CPE Hours: 2 Format: PDF
Course Description: This course is based upon the AICPA’s Code of Professional Conduct which has been updated for all Official Releases through June 2007 on its website as of October 2009. This course covers the AICPA’s Principles and Rules which are the two sections that comprise the Code of Professional Conduct. It includes Interpretations of Rules of Conduct which consist of interpretations by the professional ethics executive committee to provide guidelines as to the scope and application of the Rules although they are not intended to limit such scope or application. These Interpretations have been adopted, after review by state societies, state boards and other interested parties. Also included are Ethics Rulings which consist of formal rulings that summarize the application of Rules of Conduct and Interpretations to a particular set of factual circumstances. Examples of some of these Rulings and Code violations are included. Topics Covered: Rule 101: Independence Rule 102: Integrity and Objectivity Rule 201: General Standards Rule 202: Compliance with Standards Rule 203: Accounting Principles Rule 301: Confidential Client Information Rule 302: Contingent Fees Rule 501: Acts Discreditable Rules 502: Advertising and Other Forms of Solicitation Rules 503: Commissions and Referral Fees Rule 505: Form and Organization		Price: $19.75 NASBA Category: Regulatory Ethics Note: This course will not need the requirements of some states such as California, New York, Ohio or Texas that require that a specfic Board approved courses be taken.
		Level:Basic Prerequisites: None
Learning Objectives: After completing this course, participants will be able to describe how the AICPA's rule interpretations apply to the rules themselves relate rulings on ethics to the applicable principles		Updated/Revised: October 2011

Price:

$19.75