Louisiana Ethics for CPAs (LAAE)

Pre-requistes:

Knowledge Level:

Major Topics:

• The AICPA Code of Professional Conduct, including recent independence updates
• The core principles of professional conduct – integrity, objectivity, and independence
• Similarities and differences in the responsibilities of CPAs in public practice and industry
• Recent changes to regulators’ rules and regulations
• Principles and concepts that form the foundation of ethical behavior
• Case studies demonstrating application of the applicable rules and standards, including those of other regulatory agencies
• Louisiana professional standards and responsibilities for the practice of public accounting

Learning Objectives:

• Apply the Code and Louisiana professional standards to common ethical challenges faced by Louisiana CPAs
• Review the core principles of professional conduct – integrity, objectivity, and independence – as found in the AICPA Code of Professional Conduct (Code)
• Understand the Louisiana professional standards and responsibilities for the practice of public accounting, including how they may differ from those in the Code and those promulgated by other regulatory bodies
• Be familiar with the principles and concepts that form the foundation of ethical behavior
• Identify differences in the ethical requirements for CPAs in public practice and industry

Designed For: