Accountancy Laws, Ethics, Taxes and Financial Reporting Review: Ethics 2022

Overview

Fulfill your four-hour ethics education requirement. You’ll review case studies and engage in discussion questions that cover fair positions in tax returns, ethical issues in tax practice, fairness in financial reporting, and integrity and materiality judgments. *CalCPA members are eligible to receive a 4-hour ethics course at no cost. See details .

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

Objectives

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