With the number of negative, but high-profile cases gaining attention in recent years, it is imperative that practitioners be well-versed and clear as to their ethical responsibilities to the public that they serve. This program opens with the discussion of what is meant by ethics and the factors that influence ethical behavior.
To keep discussions flowing, the text gives case studies and examples to illustrate ethical decision-making points. This program not only probes the philosophical reasoning methods that can help resolve ethical conflicts in a morally appropriate way, but it explains how the interests of stakeholders affect ethical decision-making in business and accounting.
The author also reviews the various rules and requirements that CPAs need to be in compliance with, including the AICPA Principles and Rules of Conduct, Statements on Standards for Tax Services, and the PCAOB Ethics and Independence Rules.
Course Organization
This program is divided into eight (8) chapters and an appendix.
Chapter 1 focuses on the definition of, and influences on, ethical behavior and how it is achieved using a moral development model.
Chapter 2 examines the philosophical reasoning methods that can assist a person in making ethical decisions.
Chapter 3 explains a CPA's responsibilities to the public as described in the AICPA Principles of Professional Conduct.
Chapter 4 examines the independence standards that exist in the AICPA Rules of Professional Conduct.
Chapter 5 discusses the integrity and objectivity restrictions under the AICPA Code.
Chapter 6 covers additional AICPA ethics rules related to other responsibilities and practices.
Chapter 7 explains the Statements on Standards for Tax Services promulgated by the AICPA that establish rules in the performance of tax services.
Chapter 8 describes how PCAOB ethics and independence rules affect the performance of tax services and acceptance of contingent fees.
The Appendix contains a bibliography.
Course Objectives
Upon successful completion of this program, the user should be able to:
• Distinguish the relationship between following the law and ethical behavior
• Describe how virtue influences one's ability to reason ethically
• Determine how one's moral development influences ethical decision making
• Demonstrate how philosophical reasoning methods can assist in making ethical decisions
• Discuss how business entities have made mistakes in decision making by ignoring ethical reasoning considerations
• Discuss how and why regulation of accounting has changed over time and the role of the Public Company Accounting Oversight Board
• Describe what is meant by the public interest obligation of accountants and auditors
• Determine what is required by the integrity and objectivity standards
• Discuss how the Principles of the AICPA Code of Professional Conduct provide guidance in the performance of professional responsibilities
• Recognize when threats to independence may impair independence in the performance of professional services
• Identify when influences on the attest engagement/attest engagement team may impair independence, and when independence may be impaired when performing non attest services for an attest client
• Describe when independence may be impaired because of employment or other relationships with an attest client
• Identify a CPA's ethical responsibilities when rendering an opinion on the client's financial statements
• Develop an understanding of the ethical obligations of a CPA to a client when using a third-party service provider
• Determine when client provided records and other supporting information should be turned over to the client
• Recognize the importance of other ethical responsibilities including permissible advertising and solicitation practices; the acceptance of commissions, contingent fees, and referral fees; and the form and name of organization used to practice public accounting
• Discuss how tax standards under Statements on Standards for Tax Services provide guidance to CPAs when engaged in tax planning services
• Discuss when the provision of tax services impairs auditor independence under PCAOB rules
Helpful Guidance
Throughout this program, the user will find explanations and discussions regarding some of the issues that often face practitioners. In order to enhance the user's comprehension of the material and highlight important practical considerations, this program includes the following designations:
- A Biskplan offers a strategy/discussion point when a practitioner is faced with a particular issue or situation.
- A Biskpoint presents analysis or commentary that attempts to explain or clarify authoritative guidance.
Use of Materials
Audio or DVD
The user should begin by watching the DVD segment or listening to the audio CD for the chapter before reading the text. The user may wish to make notes of the most important concepts and any terms that are new. Next, the user should review the learning objectives at the beginning of the chapter and read the chapter. The user should work through each of the examples. It may be helpful to highlight important material and/or to make additional notes. Next, the user should complete the study questions at the end of the chapter and review the answers. If the user answers a study question incorrectly, s/he should review the section of the text that is indicated at the end of the explanation to the study question to assure comprehension of the material. The user should review the learning objectives once more to consider achievement of the objectives. After the user has finished watching the DVD or listening to the audio CDs and reading the text and working through the study questions, s/he may wish to review her/his notes and any sections of the text or DVD or audio CDs that were difficult. When the user is ready, s/he should complete the quizzer. Reviewing notes periodically will increase retention of the material.
Online
The user should begin by watching the streamed video segment, if any, or listening to the streamed audio segment, if any, for the chapter before reading the text. The user may wish to make notes of the most important concepts and any terms that are new. Next, the user should review the learning objectives at the beginning of the chapter and read the chapter. The user should work through each of the examples. After the user has studied each chapter, s/he should click on the link at the left to complete the interactive study questions. If the user answers a study question incorrectly, s/he should review the section of the text that is indicated at the end of the explanation to the study question to assure comprehension of the material. The user should review the learning objectives once more to consider achievement of the objectives. After the user has finished watching the streamed video, if any, or listening to the streamed audio, if any, and reading the text and working through the study questions, s/he may wish to review her/his notes and any sections of the text or video/audio, if any, that were difficult. When the user is ready, s/he should click on the link to the left to complete the quizzer. The user's CPE certificate will be provided immediately upon successful completion of the quizzer.
Software
The user should begin by reviewing the learning objectives at the beginning of the chapter and read the chapter. The user should work through each of the examples. As the user studies each chapter, s/he should complete the interactive study questions that appear in the lower panel of the screen. If the user answers a study question incorrectly, s/he should review the section of the text that is indicated at the end of the explanation to the study question to assure comprehension of the material. The user should review the learning objectives once more to consider achievement of the objectives. After the user has finished reading the text and working through the study questions, s/he may wish to review her/his notes and any sections of the text that were difficult. When the user is ready, s/he should click on the link at the far left to complete the quizzer. The user should email her/his quizzer statistics using the quizzer submission link in the software and the user's CPE certificate will be mailed to her/him.
Resource: Information taken directly from CPEasy.com
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