Professional Ethics for Vermont CPAs is intended to provide the Vermont CPA with training in the ethical requirements of the profession. The course provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning. Administrative Rules of the Vermont Board of Public Accountancy related to ethics are covered in detail along with the AICPA Code of Professional Conduct. Case studies are utilized throughout to emphasize subject matter.
Upon successful completion of this course, participants will be able to:
- Define ethics from an overall and professional perspective, noting the difference between morals and ethics.
- Recognize the components of the threats and safeguards approach that can be implemented to identify and mitigate ethical issues not covered by specific rules and interpretations.
- Identify motivations for ethical lapses.
- Define the continuing education requirements for Vermont CPAs.
- Recognize the ethical standards contained in the Vermont Board of Public Accountancy rules.
- Recognize the ethical standards contained in the AICPA Code of Professional Conduct that pertain to members in public practice, members in business, and other members.
- Identify circumstances where a CPA can accept a commission and the actions a CPA must take when there is a possible conflict of interest.
- Note circumstances that may or may not impair independence as well as when a contingent fee is permissible.
- Recognize when an act is considered discreditable, when a compilation report may be issued, and situations where a CPA may disclose confidential client information.
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