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| Author : | Walter G. Austin, Ph.D., CPA |
| Status : | Production |
| CPE Credits : | 2.0 |
| IRS Credits : | 0 |
| Price : | $29.95 |
| Passing Score : | 70% |
| Course Type: | Text - NASBA Registry |
| Primary Subject-Field Of Study: | Behavioral Ethics - Behavioral Ethics for Course Id 643 |
| Description : |
This basic course introduces and explains the ethical standards for the CPA, whether employed in public, governmental, or private accounting. Applications of these are discussed in a professional context. These Principles are based on the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct, which is the standard for all CPAs. |
| Usage Rank : | 0 |
| Release : | 2010 |
| Version : | 999 |
| Prerequisites : | None |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed |
| Additional Links : |
Adopting the AICPA Code of Professional Conduct AICPA
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| Advance Preparation : | None |
| Delivery Method : | Self-Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE) |
| Revision Date : | 20-Jul-2011 |
| NASBA Course Declaration : | Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam. |
| Approved Audience : | Text - NASBA Registry - 643 |
| Keywords : | Behavioral Ethics, Generic, Ethics, Principles, CPAs, AICPA, Code, Professional, Conduct, cpe, cpa, online course |
| Learning Objectives : |
Course Learning Objectives: • Introduce various philosophical aspects of ethics and the Composition, Applicability, and Compliance aspects of the American Institute of Certified Public Accountant’s Code of Ethics. Unit One• Identify the Principles that provide the overall environment of the Code of Ethics. Unit Two |
| Course Contents : | 1. Purpose of the Code of Ethics 2. Principles of the Code of Ethics |
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