This 4-credit course is designed to meet the general ethics requirement of CPAs practicing in California. It covers ethics and ethical behavior in general, as well as how these principles apply to accounting professionals.
- The core principles of professional conduct: integrity, objectivity, and independence
- The AICPA Code of Professional Conduct, including recent changes to it
- Ethics and ethical behavior
- Understand the core principles of professional conduct: integrity, objectivity, and independence
- Review basic approaches to ethical behavior and frameworks for ethical decision making
- Be familiar with the general nature of ethics and why ethics are critical to the accounting profession
CPAs desiring to satisfy the general professional ethics requirement in California