Event Description

Almost every CPA has heard of the AICPA Code of Professional Conduct. However, have you ever struggled to see how it applies to your professional life? The conceptual framework approach provides for the intersection between the Code of Professional Conduct and the everyday life of the CPA professional. Using case studies and discussion, this course will provide an overview of the AICPA Code of Professional Conduct, including the conceptual framework approach. Participants will also explore common licensing and CPE issues across state lines.

Designed For

Those seeking to obtain a better understanding of how the AICPA Code of Professional ethics can apply to everyday situations as well as the licensing issues that CPAs may encounter when they move across state lines.

Objectives

• Describe the format of the AICPA Code of Professional Conduct and who it applies to
• List the steps of the AICPA Code of Professional Conduct Conceptual Framework Approach 
• Identify threats and safeguards using the Conceptual Framework Approach 
• Apply the Conceptual Framework Approach to a Case Study
• Describe commonalties and differences among the states in their licensing of CPAs
• Describe the steps involved in obtaining a reciprocal license in a new state