Ethics for CPAs

Course number: ETH8905

This course discusses the ethical concepts surrounding businesses, accountants, auditors, and tax professionals.

Some of the topics discussed in this course include:

  • Ethical Surveys
  • Statistics Regarding Misconduct in the Workplace
  • Corporate Fraud
  • Tax Fraud

Many of the principles and rules set forth for the accounting profession, along with the penalties for violating these rules, are provided. Also found throughout the text are court rulings in regards to:

  • Whistleblower Retaliation
  • Auditor Violations
  • Corporate Fraud
  • Tax Fraud

Course level: Basic

Prerequisites: None

Course includes integrated text and study guide, final exam, and grading service.

Note: Course meets the ethics requirement for the following states: AK, AL, AR*, CA**, CO, CT, DC, HI, ID, IA, IL, IN, KS, KY, MA, MD, ME, MI, MN, MO, MT, NC, ND, NE, NH, NM, NV, OK, PA, RI, VT, WI, WV, and WV. (*AR requires 1 hour of state-specific; **CA also requires a state-approved course once every 6 years; this course does not meet that requirement). If there is any doubt as to acceptability for your specific requirements, please check with your State Board.

NASBA field of study: Behavioral Ethics    Course credit: 4 hours