Ethics for Accountants (ETDP)

Pre-requistes:

Knowledge Level:

Major Topics:

• Ethics and ethical reasoning
• AICPA Code of Professional Conduct
• Other ethical standards

Learning Objectives:

• Recognize ethical reasoning used by accountants
• Identify different principles and rules of the AICPA Code of Professional Conduct
• Identify independence and objectivity issues
• Recognize ethical standards and violations
• Identify the key issues of corporate responsibility law (Sarbanes-Oxley act) that influence auditor independence
• Identify licensing and disciplinary mechanisms within the profession
• Identify the ethical standards required of accountants and financial professionals by the Institute of Management Accountants (IMA)

Designed For: