Ethics for Accountants: Arkansas
Credit Hours: 3
Category: Ethics/Regulatory Ethics
Requires Prerequisites or Advanced Preparation: No
Delivery Method: PDF
Instructor: Beacon Hill Financial Educators
This Beacon Hill Financial Educators course provides three of the four ethics CPE credit hours required by the Arkansas State Board of Public Accountancy, to be completed during the three-year license cycle. This course covers current ethical issues and special topics in the accounting profession and the current edition of the AICPA Code of Professional Conduct
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.
- Recognize the circumstances under which conflicts of interest can arise when a variety of accounting services are offered by a CPA or firm.
- 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.
- Distinguish between the AICPA Principles of Professional Conduct.
- Distinguish between the AICPA Rules of the Code of Professional Conduct.