Review of Ethics Issues for Pennsylvania CPAs (PENE)

Pre-requistes:

Knowledge Level:

Major Topics:

• Pennsylvania professional standards and responsibilities for the practice of public accounting
• Principles and concepts which form the foundation of ethical behavior
• The core principles of professional conduct -- integrity, objectivity, and independence
• The AICPA Code of Professional Conduct, including new interpretations and proposed changes

Learning Objectives:

• Understand the Pennsylvania professional standards and responsibilities for the practice of public accounting
• Be familiar with the principles and concepts which form the foundation of ethical behavior
• Review the core principles of professional conduct -- integrity, objectivity, and independence
• Recall key elements of the AICPA Code, including recently enacted and proposed changes

Designed For: