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International Code of Ethics for Professional Accountants
Ethics
CPE Self-study

International Code of Ethics for Professional Accountants

Become more familiar with the structure of the Code and the underlying principles in order to meet ethical responsibilities and challenges.

$69 - $89
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Regulatory Ethics

Level

Basic

CPE Credits

3

Author(s)

Catherine R. Allen

Availability

1 year

Learning Outcomes
  • Recall the Code's basic structure and drafting conventions.
  • Recognize the fundamental principles of the IESBA Code.
  • Identify the steps to perform in applying the conceptual framework.
  • Recognize the code's requirements and considerations when responding to noncompliance with laws and regulations (NOCLAR).
  • Identify the relevant requirements and considerations when facing a potential conflict of interest, pressure to breach the fundamental principles, or preparing and presenting information.
Key Topics
  • Accountancy profession is accountable to standards of the public interest.
  • It is imperative that an accountant is able to apply ethics to the work.
  • Ethics in accounting includes both adherence to guidelines and careful assessment of unique situations where professional judgment is necessary. Understanding the ethical frameworks can guide decision-making and help preserve the reputation of the accountant.
Product Details

Know the code!

In April 2018, the IESBA released a completely restructured and redrafted Code of Ethics for Professional Accountants, which replaces the 2016 version of the Code.

Designed to achieve compliance with the fundamental principles that is tantamount to conducting oneself ethically, the Code applies to all professional accountants, including:

  • Public practice
  • Business
  • Education
  • Public sector

This CPE self-study course will help you become more familiar with the structure of the Code and the underlying principles in order to meet ethical responsibilities and challenges.

Updated international ethics code, independence provisions and revised guidance for accountants in business are emphasized in this course.

Who Will Benefit
  • Professional Accountants who wish to better understand the revised Code of Ethics for Professional Accountants.
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$89.00
AICPA Members
Online
$69.00

Looking for group pricing?

We can help with discounts for group orders. Call us at 800-634-6780 (option 1), start a live chat with the icon to the right, or send us a note below.

Contact us
Credit Info
CPE Credits
Online
3
NASBA Field of Study
Regulatory Ethics
Level
Basic
Prerequisites
None
Access
Online
This is a digital product. You will have access to the content for 1 year after purchase date.
Instructors
Catherine R. Allen
CPA
Cathy Allen, CPA formed Audit Conduct, LLC in 2005 to help CPA firms comply with an array of auditor independence and professional ethics rules. Uniquely experienced, she develops numerous AICPA courses on professional ethics, independence, and related topics, provides specialized training, and advises firms on critical independence matters and quality controls. She's served as an expert witness on CPA professional conduct.
Accessibility

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services. The Association is committed to making professional learning accessible to all. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. For accommodation requests, please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

International Code of Ethics for Professional Accountants
Online
$89.00
Nonmember Price
$89.00
Price excluding sales tax
$89.00
Do you have an AICPA membership? 
Log in to apply your member discount.

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