New accountants must seamlessly transition to a profession that relies heavily on conformance with technical and ethical standards. It is critical for CPAs to seek to serve the public interest with a strong sense of character, integrity, competence, and due professional care. In addition, CPAs must appropriately safeguard any threats to independence and objectivity.
The purpose of this program is to discuss the ethical mandates that govern the conduct of tax practitioners. The program focuses on the ethical pronouncements of the IRS in Circular 230, as well as the preparer penalty provisions set forth in the Internal Revenue Code. Please note: This ethics course does not cover state-specific issues and so is not applicable in states that require ethics courses to include specific state laws and regulations. Please check with your state board prior to registering for this program if you are in doubt whether this program satisfies your state's ethics requirements.
The Professional Ethics Executive Committee (PEEC) interprets and enforces the AICPA Code of Professional Conduct, which provides guidance for ethical business conduct. A pillar of the Code of Professional Conduct is the rules governing independence when performing attest services, particularly how to safeguard independence when both attest and non-attest services are provided.
This four-hour course covers most of the specific ethical considerations that come into play as a practitioner in the eyes of the Internal Revenue Service. It also covers sanctions and limitations on both clients and practitioners arising out of the preparation of an income tax return.
This course covers the laws, rules, and regulations that apply to the licensure of accountants in the State of South Carolina, as well as those that apply to the practice of accounting in the State of South Carolina. This course is designed to meet the South Carolina Board of Accountancy regulation that requires two hours of CPE related to South Carolina Rules and Regulations.
This course covers the laws, rules, and regulations that apply to the licensure of accountants in the State of South Carolina, as well as those that apply to the practice of accounting in the State of South Carolina. This course is designed to meet the South Carolina Board of Accountancy regulation that requires two hours of CPE related to South Carolina Rules and Regulations.
Business Ethics is not just something "nice to do." It creates a long term advantage and differentiates you from competitors. In this session we will walk through the steps to create an ethical business culture and learn specific ways CPAs can make better ethical decisions.
