Louisiana Ethics for CPAs (2026) (LAAE)

Pre-requistes:

Knowledge Level:

Major Topics:

• The AICPA Code of Professional Conduct, including recent independence updates
• The core principles of professional conduct – integrity, objectivity, and independence
• Similarities and differences in the responsibilities of CPAs in public practice and industry
• Recent changes to regulators’ rules and regulations
• Principles and concepts that form the foundation of ethical behavior
• Case studies demonstrating application of the applicable rules and standards, including those of other regulatory agencies
• Louisiana professional standards and responsibilities for the practice of public accounting

Learning Objectives:

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

Designed For: