Ethics for Montana: AICPA Code of Professional Conduct is designed to meet the ethical requirements of the Montana State Board of Accountancy. This course begins by providing two general framework approaches for ethical decision-making and then details the rules and principles of the AICPA Code of Professional Conduct. Highlights include a review of the AICPA conceptual framework approach, PCAOB guidance and ethical guidelines for SEC filers, and information pertaining to the AICPA's Professional Ethics Executive Committee (PEEC). Case studies and examples interspersed throughout help to illustrate how to handle real-life ethical issues and situations, making this a useful, hands-on tool you can use to critique the various ethical decisions you face in your practice.
Upon successful completion of this course, participants will be able to:
- Recognize the step-by-step process contained in the framework for ethical decision making and the framework for resolving an ethical dilemma.
- Recognize the authority that governs a CPA's ethical behavior, the principles that guide the conceptual framework for the AICPA Code of Professional Conduct, and the restructuring that occurred during the AICPA Ethics Codification project.
- Identify terminology, ethical standards, and rules contained in the AICPA Code of Professional Conduct, noting implementation requirements.
- Recognize the application of authoritative and nonauthoritative guidance in helping the accounting professional avoid common mistakes as illustrated in the provided case studies.
- Specify the guidelines and restrictions established by the Public Companies Accounting Oversight Board for registered public accounting firms auditing SEC filers.
- Identify reputable sources for referencing additional ethical practice material, including the AICPA's newsletter issued by the Professional Ethics Executive Committee.
- Recognize the role of the Professional Ethics Division in investigating disciplinary matters involving AICPA members and members of state societies participating in the Joint Ethics Enforcement Program.
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