Accountants and auditors are faced with a myriad of ethical principles that must be complied with. This course will identify the sources and functioning of accounting ethics rules and will analyze the rules most commonly applicable in both private and public accounting practices.
•AICPA and state ethics rules generally applicable to accounting
•The six AICPA principles of ethics
•The problem of independence: when it applies and how it operates
•Dealing with conflicts of interest
•The AICPA conceptual framework approach to resolving ethics problems
•Ramifications of not adhering to ethical standards
**This course is designed to qualify for ethics credit in many states, but no guarantee can be made with respect to any specific state.
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