Ethics are of central importance to the CPA profession. But what do we mean by ethics? Is it just appropriate behavior, compliance with laws, or is it much more. In this course, we’ll discover what sets ethics apart and, therefore, sets the profession apart as well. We’ll explore the tools given to CPAs, the role of bias, and dive into real life case studies to apply the AICPA’s ethical framework and detect where bias was involved. We’ll even discover that one person set the price tag on their ethics at $53.7 million, only to lose it all in the end.
An understanding that ethics is more than just behavior.
Review AICPA requirements and resources regarding ethics.
Apply the AICPA framework to case studies.
Consider the role of bias when facing ethical decisions.
What are ethics?
What tools are available to help?
What is the role of bias?
Application through case studies.