Professional Ethics and Code of Conduct for CPAs (CCMC)

Pre-requistes:

Knowledge Level:

Major Topics:

• Members in Public Practice
• Integrity and Objectivity
• Preparing and Reporting Information
• Independence
• Accounting principles rule
• Members in Business
• Obligation of a Member to His or Her Employer’s External Accountant
• Pressure to Breach the Rules
• Other Members

Learning Objectives:

• Recognize threats to compliance with the Code of Professional Conduct
• Associate professional situations with the rules, interpretations and safeguards to determine ethical compliance
• To describe the AICPA’s rules under the Code of Professional Conduct

Designed For: