Ethics

This course covers ethical frameworks and rules regarding CPA practice and responsibilities. This course will meet the two-hour annual ethics requirement for SC CPAs. Discussion Leader: Christopher Jenkins

Almost every CPA has heard of the AICPA Code of Professional Conduct. However, have you ever struggled to see how it applies to your professional life? The conceptual framework approach provides for the intersection between the Code of Professional Conduct and the everyday life of the CPA professional. Using case studies and discussion, this course will provide an overview of the AICPA Code of Professional Conduct, including the conceptual framework approach. Participants will also explore common licensing and CPE issues across state lines. Discussion Leader: David Peters

CPAs in public practice are required to maintain independence. In this course, we will discuss concepts associated with independence and review the rules from the AICPA Code of Professional Conduct with a focus on their practical application. We will also review the recently issued ethics interpretations from the Professional Ethics Executive Committee (PEEC), which impact independence, and discuss practical methods of implementation. Discussion Leader: Melisa Galasso

This behavioral ethics course provides guidance for identifying ethical dilemmas and how to make decisions when there are ethical considerations. This course uses a modern-day lens to address real world ethical questions. We will look at the role of leadership and company culture as influencers for day-to-day ethical decision making. Discussion Leaders: Ramona Farrell and Jill Rothstein

This course is designed to be an overview for all CPAs and their associates of circular 230, AICPA General Standards and AICPA statements on standards for tax services. Discussion Leaders: E. Lynn Nichols and Ian Redpath

Bernie Madoff, Scott London, Aaron Beam – what do these three men have in common? The answer may not be so obvious, but each if asked, many years back, the question: “Would you voluntarily make a decision that could ruin your professional life?” – the answer would likely be a resounding “NO!” Yet each of these and many others discussed did that very thing. In his unusually authentic style, Chuck reveals the consequences of the unethical decisions he made in his own attempt to build the great Americm1 dream for himself and his family. This powerful fraud presentation is filled with unforgettable messages of success and failure, illusions and reality, and choices and consequences. Discussion Leader: Chuck Gallagher

Learn what is required to comply with the Treasury Department’s “Circular 230,” as well as Internal Revenue Code sections imposing penalties for failure to exercise reasonable care in preparing income tax returns and giving tax advice to clients. Put all that in context as professional ethical standards by understanding AICPA “Statements on Standards for Tax Services,” which are enforceable tax practice standards for members of the AICPA. An ethical tax practice needs the same sort of quality controls CPAs impose on their attest practices. Enrolled Agent Approved

How often do you and your employees put ethics at the forefront of discussions about the decisions being made? On a daily basis, decisions are made, good or bad, that define who you are and define your organization. While your employees may be aware on some level, do they truly realize the impact of the decisions they are making? More importantly, what is the risk to your company if they don’t? Discussion Leader: Ramona Farrell

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 regulations that requires two hours of CPE related to South Carolina Rules and Regulations.