Ethics, Integrity, and the AICPA Code of Professional Conduct (Expanded Version)
Learning objectives
After completing this course, the learner should be able to:
- Recognize the foundations for ethical behavior.
- Apply the AICPA Code of Professional Conduct.
- Identify the role of the Securities and Exchange Commission and the Public Company Accounting Oversight Board.
- Recognize the ethical expectations of the International Federation of Accountants and IRS Circular 230.
A Becker Professional Education is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823