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 governing CPA practice and responsibilities. It concludes with a section on how a CPA can put his or her ethics into action

This course discusses the Colorado Statutes and Rules that pertain to CPAs licensed to practice in the state of Colorado. Students will become familiar with the Colorado Revised Statutes, the Rules of the State Board of Accountancy, and the Policies adopted by the Board currently in effect and how the statutes, rules, and policies pertain to them.

Topics Covered

Framework of Ethical Thought The Culture of "Me" Mortgage Crisis of 2007-2010 Toronto Dominion Bank Case Study: Ignoring the Whistleblowers Codes of Conduct for CPAs Behaving Ethically: Putting the Rules into Action Colorado Statutes and Rules that pertain to CPAs licensed to practice in the state of Colorado

Field of Study: Regulatory Ethics