Ethics for Accountants: Kentucky
Credit Hours: 2
Category: Ethics/Regulatory Ethics
Requires Prerequisites or Advanced Preparation: No
Delivery Method: PDF
Instructor: Beacon Hill Financial Educators
This Beacon Hill Financial Educators course meets the two-hour ethics CPE requirement for CPAs in Kentucky. It covers current issues and special topics in ethics in the accounting profession and the current edition of the AICPA Code of Professional Conduct. The Kentucky State Board of Accountancy Rules of Professional Conduct are included in the Appendix.
This course will cover the following topics:
- Define ethics in the context of being ethical versus acting ethically.
- Identify the types of accounting services in which the fiduciary standard applies.
- Differentiate between rules-based, principles-based, and objectives-oriented accounting.
- Interpret recent ethical inquires received by the AICPA.
- Recognize the primary components that serve as the foundation of the AICPA ethical standards.
- Recognize the AICPA Principles of the Code of Professional Conduct.
- Recognize the AICPA Rules of the Code of Professional Conduct.