A Back and Forth Discussion of Ethics for Georgia CPAs

Author: Allison McLeod

Ethical decision-making is an essential competency for every Georgia CPA. This course provides a practical and engaging exploration of complex ethical challenges faced in today’s profession, examining both the AICPA Code of Professional Conduct and the Georgia State Board of Accountancy rules. Participants will gain clarity on how to apply ethical principles when employer or client expectations conflict with professional responsibilities and the duty to protect the public interest.

Through real-world case studies—including high-profile ethical failures—this program equips CPAs with the tools needed to evaluate moral dilemmas, maintain independence and integrity, uphold due care, ensure proper use of the CPA designation, and comply with Georgia’s evolving regulatory requirements, including recent HB 148 changes and Board rule updates.

Publication Date: March 2026

Topics Covered

• Ethics, morals, values, and the ‘clean hands’ dilemma
• Real-world case studies involving ethical failures and consequences
• AICPA Code of Professional Conduct: structure, principles, and key rules
• Georgia State Board of Accountancy: organization, powers, and enforcement authority
• Use of CPA designation, practice privileges, and firm name rules
• Independence, integrity, objectivity, and due care requirements
• Confidentiality, client records, and ethical communication standards
• Advertising guidelines and discreditable acts under Georgia rules
• Overview of HB 148 and recent Georgia Board rule changes

Learning Objectives

• Determine the appropriate ethical course of action when personal, client, or employer interests conflict with professional responsibilities
• Explain the CPA’s duty to the public and how it supersedes organizational or client pressures
• Describe key provisions of the AICPA Code of Professional Conduct and the Georgia State Board of Accountancy rules
• Recognize discreditable acts, independence issues, and confidentiality requirements under Georgia’s ethical framework
• Apply ethical reasoning frameworks to analyze real-world professional dilemmas and case studies
• Interpret Georgia-specific rules related to practice privileges, advertising, client records, and Board authority, including HB 148 changes

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Regulatory Ethics (4 hours)

Program Prerequisites
None

Advance Preparation
None