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Ethics, integrity & professionalism

International Code of Ethics for Professional Accountants Logo aicpa

  $69.00 - 89.00 |   CPE: 3.0 |   AICPA |   01 Nov 2019 |   Regulatory Ethics |   AICPA Store
Who Will Benefit?
  • Professional Accountants who wish to better understand the revised Code of Ethics for Professional Accountants.
Learning Objectives
  • Recall the Codeâ?™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.
How will this product help you with the work on your desk?
  • Accountancy profession is accountable to standards of the public interest.
  • It is imperative that an accountant is able to apply ethics to the work.
  • Ethics in accounting includes both adherence to guidelines and careful assessment of unique situations where professional judgment is necessary. Understanding the ethical frameworks can guide decision-making and help preserve the reputation of the accountant.

Know the code!

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.

Designed to achieve compliance with the fundamental principles that is tantamount to conducting oneself ethically, the Code applies to all professional accountants, including:

  • Public practice
  • Business
  • Education
  • Public sector

This CPE self-study course will help you become more familiar with the structure of the Code and the underlying principles in order to meet ethical responsibilities and challenges.

Updated international ethics code, independence provisions and revised guidance for accountants in business are emphasized in this course.