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Ethics, integrity & professionalism

International Code of Ethics for Professional Accountants Logo aicpa

  $69.00 |   CPE: 3.0 |   AICPA |   22 Oct 2018 |   Regulatory Ethics |   AICPA Store
Who Will Benefit
  • Professional accountants
Learning Objectives
  • Recall the Code's basic structure and drafting conventions.
  • Recognize the fundamental principles of the IESBA Code.
  • Identify the steps to perform in applying the conceptual framework.
  • Recognize the code's requirements and considerations when responding to noncompliance with laws and regulations (NOCLAR).
  • Identify the relevant requirements and considerations when facing a potential conflict of interest, pressure to breach the fundamental principles, or preparing and presenting information.

In April 2018, the IESBA released a completely restructured and redrafted Code of Ethics for Professional Accountants, which replaces the 2016 version of the Code. All professional accountants need to know how to use the code and where to find the answers to their questions related to ethics. Spotlighting updated International Ethics Codes, this course will save you time by helping you become more familiar with the structure of the Code and with the underlying principles.

Comments/Reflections