This ethics CPE course uses multimedia and interactive case studies to provide an overview of the ethics standards that apply under the AICPA Code of Professional Conduct to CPAs in business and industry. An interactive ethics decision model guides you through factors to consider when applying the standards to thought provoking case studies. Topics include: the importance of recognizing ethical issues; exercising professional judgment; addressing differences with your employer; objectivity and independence standards; conflicts of interests; gifts or entertainment from company vendors or customers; competence; due care; and the ethical decision-making model.

Learning Objectives

• Identify the structure and content of the AICPA Code of Professional Conduct including the underlying principles
• Identify when to use the Conceptual Framework approach in applying the AICPA Code of Professional Conduct
• Recognize how AICPA ethics rules require members in business to maintain their integrity and avoid conflicts of interest in performing professional services
• Recognize the due care and competence standards that apply to members in business
• Analyze ethical matters to determine an appropriate course of action
• Identify the consequences of violating ethical standards

Key Topics

• Confidential client information
• Conceptual framework
• Conflict of interest
• Competence and due care

Who Will Benefit?

• CPAs in business and industry, who are looking to get a refresher on key ethics topics

Note: Many states do not accept the AICPA course to meet the Ethics requirement for earning or maintaining a CPA license. Please contact your state board to determine which Ethics course is required for your license.

If you are purchasing a product in one of the following formats, please check the system requirements below:

CPE On-Demand
AICPA online CPE courses will operate in a variety of configurations, but only the configuration described below is supported by our technicians:

Operating System:

• Windows XP to present
  • Note: If you are using Windows 8, you must use Mozilla Firefox browser (http://www.mozilla.org/en-US/firefox/new). Internet Explorer on Windows 8 is not compatible with the system.
• Macintosh OS X 10.4

Browser:

• Microsoft^® Internet Explorer^® (IE): Versions 8 - 10
• Google Chrome^™: Versions 24 - 32
• Mozilla Firefox: Versions 17 - 26
• Apple^® Safari^®: Version 3.2.3 (PC) and 4.0 (Mac)

Note: Compatibility Mode Not Needed for Internet Explorer
Internet Explorer uses should remove aicpalearningcenter.org and cpelearningcenter.com from the IE Compatibility Sites list. In Internet Explorer, select Tools > Compatibility View settings, and Remove these sites to avoid an issue with some new courses failing to complete.

Browser Plug-ins:

• Adobe Flash 11 or higher
• Adobe® Reader® 11 or higher

Note: The CPE On-Demand course will be accessible immediately after completing the purchase process. Access instructions will be shown on the Order Confirmation Screen and also included in the Order Confirmation Email. Access to CPE On-Demand course is through a separate browser window. Please be sure to turn off your pop-up blocking software before you sign in and launch this product.

CD-ROM/DVD

• Microsoft Windows XP operating system, or later versions
• Audio-enabled speakers or headset
• Microsoft Internet Explorer 8 or higher with security settings that allow Java script, shared objects and pop-ups
• Adobe® Flash Player version 10 or higher
• Adobe® Acrobat® Reader 11 or higher

Technical Support:
For Technical Support, please contact service@cpa2biz.com or use the formhttp://www.cpa2biz.com/aboutus/contactusform.jsp?cat=SYSTEM_PROBLEMS