Review of Ethics Issues for Iowa CPAs (IOWE)

Pre-requistes:

Knowledge Level:

Major Topics:

• The AICPA Code of Professional Conduct, including recent changes to it
• The core principles of professional conduct: integrity, objectivity, and independence
• Ethics and ethical behavior

Learning Objectives:

• Understand the core principles of professional conduct – integrity, objectivity, and independence
• Be familiar with the general nature of ethics and why ethics are critical to the accounting profession
• Review basic approaches to ethical behavior and frameworks for ethical decision-making

Designed For: