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Louisiana Ethics for CPAs (LAAE)

Customer Rating
Field of Study
Regulatory Ethics
Level
Basic
Credits
3
Qualifies For
CPE



Price:  $
Professional conduct and ethical behavior are really the backbone of the entire accounting and auditing profession. These components form the foundation upon which our creditability with the general public is built, without which, there is no profession. Whether you are a practitioner in public accounting or business and industry, you must always act in accordance with the requirements that define professional conduct and ethical behavior. This course meets the requirement that Louisiana license holders must complete three continuing education credits as part of their annual reporting requirement covering the applications of professional standards and responsibilities. This course discusses common ethical frameworks relevant to the practice of public accountancy, provides a detailed review of the ethical requirements for Certified Public Accountants, as found in the American Institute of Certified Public Accountants’ Code of Professional Conduct (Code) and discusses the major provisions of Louisiana’s Pro

Additional information

Credits

3

Format

Self-Study Download

Company Code

Self Study

Yellow Book Approved

0

CFP Approved

0

IRS Approved

0

CTEC Approved

0

Field of Study Credits

Regulatory Ethics (Technical) (3)

Field of Study Department

Regulatory Ethics (Technical)

Course Version

2020-01

CPE Approved

1

Pre-requistes:

None

Knowledge Level:

Basic

Major Topics:

  • Louisiana professional standards and responsibilities for the practice of public accounting
  • Recent changes to the Louisiana’s rules governing the practice of public accountancy
  • Principles and concepts which form the foundation of ethical behavior
  • The AICPA Code of Professional Conduct, including recent Independence updates
  • The core principles of professional conduct -- integrity, objectivity, and independence
  • Case studies demonstrating application of the applicable rules and standards
  • Similarities and differences in the responsibilities of CPAs in public practice and industry

Learning Objectives:

  • Be familiar with the principles and concepts which form the foundation of ethical behavior
  • Understand the Louisiana professional standards and responsibilities for the practice of public accounting, including how they may differ from those in the AICPA Code of Professional Conduct (Code)
  • Apply the Code and Louisiana professional standards to common ethical challenges faced by Louisiana CPAs
  • Identify differences in the ethical requirements for CPAs in public practice and industry
  • Review the core principles of professional conduct -- integrity, objectivity, and independence, as found in the Code

Designed For:

Louisiana CPAs engaged in the practice of public accounting