Louisiana: Professional Ethics for Louisiana CPAs (LA BoA Approved) (Course Id 2427)

• Who is this course for?
  This course is designed for Louisiana CPAs and other professionals who need Continuing Professional Education (CPE), particularly those required to complete the 3-hour professional ethics requirement established by the Louisiana State Board of Certified Public Accountants for 2026.

• What is this course about or what problem does this course solve?
  This course provides an overview of professional ethics and ethical reasoning for CPAs while explaining the ethical standards found in the Louisiana Board of Accountancy Rules of Professional Conduct, Louisiana Revised Statutes related to unlawful acts, and the AICPA Code of Professional Conduct.

• How can the knowledge from this course be used?
  The knowledge gained from this course can be used by CPAs to apply ethical principles and professional standards when addressing ethical dilemmas, evaluating threats and safeguards, and complying with Louisiana regulatory requirements and professional conduct rules.

• Why is this course important to a CPA or Accountant?
  This course is important because it helps CPAs and accountants understand and follow the ethical standards and regulatory rules governing professional conduct in Louisiana, helping them maintain integrity, competence, and compliance in their professional responsibilities.

• When is this course relevant or timely?
  This course is relevant when Louisiana CPAs need to satisfy the state’s 3-hour professional ethics CPE requirement for 2026 or when they want to refresh their understanding of professional conduct rules and ethical decision-making in accounting practice.

• How is a course like this consumed or used?
  This course is delivered as a QAS self-study text course that participants read and study independently, complete review questions for reinforcement, and pass a final exam to earn CPE credit.

This 3-hour course is designed to meet the 3-hour professional ethics CPE requirement for Louisiana CPAs.  It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning.  The contents of the State Board of Certified Public Accountants of Louisiana, Title 46, Part XIX, Chapter 17 - Rules of Professional Conduct are covered as are Louisiana Revised Statutes, Title 37, Chapter 2, Section 83 – Unlawful Acts .  The AICPA Code of Professional Conduct is also covered in detail.  Case studies are utilized throughout the course to emphasize material.

Please Note: This course satisfies the Louisiana Ethics requirement for 2026.

NASBA QAS - Text - NASBA Registry - 2427

Course Learning Objectives

• Recognize ethics from an overall and professional perspective
• Recognize the ethical standards contained in the State Board of Certified Public Accountants of Louisiana rules and related statutes
• Recognize the ethical standards contained in the AICPA Code of Professional Conduct

Chapter 1 - Professional Ethics for Louisiana CPAs

Ethics Background

Morals

What is Ethics?

The Relationship of Morals and Ethics

Illustrative Examples of Ethics

Professional Ethics

Legal versus Ethical

Why Should We Study Professional Ethics?

Accounting Ethics

Ethical Core Foundations for CPAs

Review Question

Ethical Reasoning

Case Studies – Threats and Safeguards

Ethical Dilemmas

Public Expectations of the CPA’s Responsibility

Review Question

State Board of Certified Public Accountants of Louisiana Board Rules, Title 46, Part XIX, Chapter 17.  Rules of Professional Conduct.

1700.  General

1703.  Competence and Professional Standards

Case Study - Competence

1707.   Other Responsibilities and Practices

Case Study: Board Complaint

Louisiana Revised Statutes, R.S. 37:83.  Unlawful Acts

Case Study:  A Little Extra Income – Contingent Fees

Review Questions

The AICPA Code of Professional Conduct

About the Code

Preface

Part 1 – Members in Public Practice

Rule 1.100 Integrity and Objectivity

Case Study – Married Tax Clients Divorcing

1.130 Preparing and Reporting Information

1.180 – Responding to Noncompliance with Laws and Regulations

Case Study – Year End Adjustments and Loan Covenants

1.200 - Independence

Review Questions

Rule 1.300—General Standards Rule

Case Study – Audit Engagement with No Prior Experience

1.310 Compliance with Standards Rule

Case Study – Peer Review Discoveries

1.320 Accounting Principles Rule

1.400.001 Acts Discreditable Rule

1.510.001 — Contingent Fees Rule

1.520.001—Commissions and referral fees Rule

1.600.001 —Advertising and other forms of solicitation

1.700.001— Confidential client information rule

1.800.001—Form of organization and name rule

Review Questions

Part 2 – Members in Business

2.100.001 – Integrity and Objectivity Rule

2.130.030 Obligation of a Member to His or Her Employer’s External Accountant

2.170.010 – Pressure to Breach the Rules

2.180.010 Responding to Noncompliance With Laws and Regulations

Case Study – Fair Finance

2.300.001 — General standards rule

2.310.001—Compliance with standards rule

2.320.001—Accounting principles rule

Case Study - The Company with Excess Reserves

2.400.001 Acts Discreditable Rule

2.400.070 Confidential Information from employment or volunteer activities

Part 3 – Other Members

3.400.001 - Acts discreditable rule

3.400.070 Confidential Information from employment or volunteer activities

Review Question

Glossary