This course provides an in-depth overview of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct. The Code of Professional Conduct is a set of principles, rules and interpretations that guides CPAs in the performance of their professional responsibilities. The course includes a discussion of those principles applicable to all members, but also addresses those requirements for members in business, members in public practice, and members in neither business nor public practice. There is also a Florida Rules and Statutes highlights review section.
Field of Study: Professional Ethics
Level of Knowledge: Overview
Prerequisite: Knowledge of AICPA Code of Professional Conduct
Advanced Preparation: None
Recommended CPE hours: 4
Course Qualification: Qualifies for National Registry of CPE Sponsors QAS Self-Study credit
CPE Sponsor Information: NASBA Registry Sponsor #138298, Florida Provider #0006230