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Taking a Global View of Professional Ethics

  • 05/17/2022
  • 2:00 PM - 3:46 PM
  • Webinar-ACPEN

Registration


Registration is closed
Just as there is some convergence of U.S. accounting standards (GAAP) with international standards (IFRS), a convergence of U.S. professional ethics standards (AICPA Code of Professional Conduct) with the international Code of Ethics for Professional Accountants is beginning to emerge. This workshop compares the two sets of ethics standards, emphasizing both the theoretical aspects and practical implications for today's accounting professionals.

Key Topics:

  • Explain the general components and objectives of professional ethics for CPAs
  • Compare the ethical principles and conceptual frameworks articulated in the AICPA Code of Professional Conduct with those of the IESBA Code of Ethics for Professional Accountants
  • Identify recent special topics being addressed by the IESBA and the AICPA
  • Introduce recent developments pertaining to Non-Compliance with Laws and Regulations (NOCLAR)
  • Analyze a real-world case considering the new NOCLA requirements

    Learning Objectives:

    • Explain the general components and objectives of professional ethics for CPAs
    • Compare the ethical principles and conceptual frameworks articulated in the AICPA Code of Professional Conduct with those of the IESBA Code of Ethics for Professional Accountants
    • Identify recent special topics being addressed by the IESBA and the AICPA
    • Introduce recent developments pertaining to Non-Compliance with Laws and Regulations (NOCLAR)
    • Analyze a real-world case considering the new NOCLA requirements
                                                                  Designed for: All CPAs

                                                                  Level: Overview

                                                                  Instructor: Albert Spalding

                                                                  Developer: MICPA

                                                                  CPE Credits: 2

                                                                  Area(s) of Study: Regulatory Ethics - Technical

                                                                  YellowBook: No

                                                                  Prerequisite:  None


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