Accountancy Laws, Ethics, Taxes and Financial Reporting Review - Ethics
Wednesday, December 20, 2017
Fulfill your four-hour ethics education requirement with this course which is built around case studies and discussion questions. This is a practical course for accountants in public practice and industry that will cover fair positions in tax returns, ethical issues in tax practice, fairness in financial reporting and integrity and materiality judgments.
- Identify the AICPA's professional ethics standards that apply to situations in public practice and industry.
- Recognize potential problem areas concerning compliance with ethics standards.
- Recall the criteria for evaluating the fairness of financial statements, as well as the fairness related to tax returns and tax practice.
- AICPA Code of Professional Conduct
- Fair positions in tax returns
- Ethical issues in tax practice
- Fairness in financial reporting
- Integrity and materiality judgments
- Ethics involving related party, pro forma results and accounting change disclosures