Review of Ethics Issues for Hawaii CPAs (HAWE)

Customer Rating
Field of Study
Regulatory Ethics (Technical)
Level
Basic
Credits
4
Qualifies For
CPE



Price:  $ 39.99

Ethics are generally defined as a set of moral principles, either at the individual level or in the context of a culture or society as a whole. Ethics are also a philosophical framework used to analyze what are the right and the wrong courses of action given a particular situation or set of circumstances. The focus of this course is on ethics and ethical behavior, both in general and specifically relating to CPAs. The course uses practical “Case in Point” examples to provide a hands-on application of the material. The course reviews the general nature and basic theories of ethical behavior; why ethics are critical to individual CPAs and the accounting profession as a whole; several models for ethical decision-making; and the AICPA Code of Professional Conduct. The primary objective of the course is to help educate CPAs in the ethics of the accounting profession.

Additional information

year

2022

version

01

Credits

4

Company Code

Self Study

Format

On Demand

Yellow Book Approved

0

CFP Approved

0

IRS Approved

0

CTEC Approved

0

Field of Study Credits

Regulatory Ethics (Technical) (4)

Field of Study Department

Regulatory Ethics (Technical)

Course Version

2022-01

CPE Approved

1

Pre-requistes:

None

Knowledge Level:

Basic

Major Topics:

  • The AICPA Code of Professional Conduct, including recent changes to it
  • The core principles of professional conduct: integrity, objectivity, and independence
  • Ethics and ethical behavior

Learning Objectives:

  • Understand the core principles of professional conduct: integrity, objectivity, and independence
  • Be familiar with the general nature of ethics and why ethics are critical to the accounting profession
  • Review basic approaches to ethical behavior and frameworks for ethical decision making

Designed For:

CPAs desiring to satisfy the general professional ethics requirement in Hawaii