CCH Learning Center

Description:
This four hour CPE course examines general ethics, ethics in business and accounting, the AICPA Code of Professional Conduct, the ethics requirements included in the Sarbanes-Oxley Act of 2002, and the Code of Professional Conduct of the NYSSCPA. Upon completion of this course, the user should be able to: List the concepts of ethical principles and the criteria for ethical decision making List the six guiding principles in the AICPA Code of Professional Conduct Identify applications of the rules and interpretations in practice Explain the PCAOB's ethics and independence rules Outline the restrictions on providing non-attest services to audit and attest clients under the PCAOB standards Describe the structure of professional regulation in New York Identify the procedure for investigating and prosecuting professional misconducts Describe the compliance procedure Identify acts that constitute unprofessional conduct and violate the Regents' rules Describe the structure of the NYSSCPA’s Code of Professional Conduct Define when the code applies, who it applies to and when departures must be justified