Accountancy Laws, Ethics, Taxes and Financial Reporting Review: Ethics

Overview

This course covers case studies and engage in discussion questions that cover professional ethics, fair positions in tax returns, ethical issues in tax practice, fairness in financial reporting, and integrity.

Highlights

• AICPA Code of Professional Conduct
• Fair positions in tax returns
• Ethical issues in tax practice
• Fairness in financial reporting
• Integrity and materiality judgments
• Ethics involving related party, pro forma results and accounting change disclosures

Designed For

CPAs and tax practitioners who need to complete an ethics course.

Objectives

• Identify the AICPA's professional ethics standards that apply to situations in public practice and industry.
• Recognize potential problem areas concerning compliance with ethics standards.
• Recall the criteria for evaluating the fairness of financial statements, as well as the fairness related to tax returns and tax practice.