Regulatory Ethics for Public Accountants
Author: Tom Coghlan
||4 hours for CPAs
Given the nature of the work performed, ethical behavior is vital for public accountants. In this session, we will cover ethics standards promulgated by the AICPA and examples of public accountants falling short of these standards. We will also discuss evidence from academic research concerning ethics and public accountants, including possible reasons why public accountants sometimes fall short of ethics rules and regulations.
Publication Date: November 2015
Auditors with public companies as clients, executives with firms audited by public accountants, and anyone interested in academic research concerning ethics and public accounting.
- AICPA Ethics Standards
- AICPA sanctions available for ethics violations
- Examples of ethics violations
- Academic research concerning ethics and public accountants
- Identify AICPA ethics standards.
- Recognize the possible AICPA sanctions for violations.
- Identify violations of AICPA ethics standards, including sanctions imposed.
- Learn about academic research concerning ethics and public accountants.
NASBA Field of Study
Regulatory Ethics (4 hours)
A basic understanding of ethics.