Today, everyone is concerned about ethics. We want to act ethically as well as professionally. This course summarizes the nearly two-hundred pages of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct, giving you a clear and concise understanding of its overall framework, principles, and rules.
This course also helps you evaluate procedures and interpretations in the code so that your decision-making and actions are ethically sound regardless of the industry you work in. More importantly, through this course you will gain insight into the meaning behind the code; that is, the formation of a principled professional in all aspects of your career.
Learning Objectives
- Explore the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct principles, rules, and interpretations with confidence.
- Identify your professional responsibilities to (a) the organization, (b) your industry, (c) the general public.
- Discover what constitutes a “principled professional.”
- Recognize the various ethical conflicts you may encounter in your work.
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Prerequisites
Familiarity with applicable local, state, and/or federal guidelines; the AICPA Code of Professional Conduct; Conceptual Framework Toolkit for Members in Business.