A CPA is challenged in today’s work world to not only serve his/her client or employer but also to protect the public interest by ensuring that there is transparency in financial reporting or there is fair administration of the tax laws. In balancing the two interests, a CPA may find him or herself in an ethical dilemma. This course covers not only basic ethical frameworks, but also specific rules from the AICPA Code of Professional Conduct, and the Arizona Revised Statues, Administrative Rules and Code of Professional Conduct. These sources govern the practice and responsibilities of Arizona CPAs. It concludes with a section on how a CPA can put his or her ethics into action.

Topics Covered

Basic ethical frameworks AICPA Code of Professional Conduct Arizona Revised Statues Administrative Rules and Code of Professional Conduct Practice and responsibilities of Arizona CPAs How a CPA can put his or her ethics into action

Field of Study: Regulatory Ethics