2020-21 Ethics for Washington CPAs (Self-Study Video)

  • Credits: 4
  • Format: Self-Study Video
  • Field of Study: Ethics
  • Author/Speaker: Allison McLeod
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Advanced Preparation: None
Experience Level: Overview
Program Prerequisites: N/A
Course ID: AM-116.SV
Published Date: © September 2021

COURSE DESCRIPTION

A CPA is challenged in today’s work world to not only serve his/her client or employer but also to protect the public interest by ensuring that there is transparency in financial reporting or there is fair administration of the tax laws. In balancing the two interests, a CPA may find him or herself in an ethical dilemma. This course covers not only basic ethical frameworks, but also specific rules from the AICPA Code of Professional Conduct, Washington Public Accountancy Act, and the Board Rules found in the Washington Administrative Code. These sources govern the practice and responsibilities of Washington CPAs. It concludes with a section on how a CPA can put his or her ethics into action.

Topics include:
  • Part 1: Values - A straight and Narrow Path or a Minefield?
  • Part 2: Codes of Conduct for CPAs
  • Part 3: Behaving Ethically: Putting the Rules into Action

Learning Objectives:

After reading the course material, you will be able to:

  • To educate licensees in the ethics of professional accounting as CPAs.
  • To convey the intent of the AICPA Code of Professional Conduct, the Washington Administrative Code, and Washington Public Accountancy Act in the performance of professional accounting services/work, not to adhere to the mere technical compliance of such rules.
  • To review the AICPA Code of Professional Conduct and the Washington Administrative Code and Washington Public Accountancy Act and to discuss their implications for persons in a variety of practices

Who Should Attend:
  • All Certified Public Accountants (CPAs)
Qualifies and Approved with all State Boards of Accountancy and the following sponsorship’s:
NASBA