Navigating the International Code of Ethics for Professional Accountants
Learning objectives
- Name the objectives of the International Ethics Standards Board for Accountants
- List the key parts of the International Code of Ethics for Professional Accountants (ICEPA)
- Identify whether a company must comply with the ICEPA
- Recognize the recent revisions to the ICEPA
- Distinguish between the requirements for attest and non-attest firms
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