Review of Ethics Issues for Pennsylvania CPAs (PENE)

Professional conduct and ethical behavior are really the backbone of the entire accounting and auditing profession. These components form the foundation upon which our creditability with the general public is built, without which, there is no profession. Whether you are a practitioner in public accounting or business and industry, you must always act in accordance with the requirements that define professional conduct and ethical behavior. This course fulfills the Pennsylvania State Board of Accountancy (Board) requirement that an applicant for renewal of a current license shall have completed 4 hours of continuing professional education in ethics during the 2-year period preceding the start of the next license period. The course provides a foundational understanding of ethics and ethical behavior; an overview of the core principles of professional conduct — integrity, objectivity, and independence; a review of relevant sections of the AICPA Code of Professional Conduct (Code), including a discussion of new or proposed changes; and a review of Pennsylvania CPA Law and State Board of Accountancy Regulations. The overall objective of this course is to contribute directly to your professional competence as a Pennsylvania CPA.