Formally, When Good CPAs Go Bad, had to change course.
This CPE course provides a timely update and refresher on the AICPA Code of Professional Conduct, including the conceptual framework and independence provisions for non-attest services, personal independence, and other critical matters. It reviews the basic tenets of ethical and professional conduct, including the principles upon which the code rests, explains why the code is necessary and how it is organized. AICPA members must follow the AICPA code, and many courts and regulatory bodies view the AICPA code as the de facto standard for the accounting profession, therefore it is imperative to stay current on the rules and apply them properly. Through interactive case studies, exercises and illustrative graphics, you will learn the most up-to-date rules
Assess your current understanding of ethics and how to recognize that you might be in a position that requires assistance. Where to turn in order to get help in decision-making and why different resources may or may not be helpful.
Ethical considerations in approaching the different aspects of being a CPA, in public practice, in industry and in other trusted positions; understanding where our Code of Professional Conduct comes from and how to get the most out of it; what are some of the conditions that foster trust violations that can result in fraud; what are the ethical considerations for blowing the whistle.