CPAR Ethics  |  Format: Flash

How the New Ethics Code Will Affect Your Standards

Course Overview
On the whole, accountants and financial managers do tend to be honest and do want to be ethical. But if they are professionals, and if they do try to act professionally, is it really necessary for them to have an ethics code? Fortunately, we assembled a group of three experts who are members of the International Ethics Standards Board for Accountants to address the issue: Dr. Stavros Thomadakis of Greece; Caroline Lee of Singapore; and Ian McPhee of Australia.
Learning Objectives
Upon successful completion of this segment, you should be able to:

  • Define what is meant by "professional skepticism";
  • Explain how IESBA sets ethics standards for the accounting profession;
  • Identify the five fundamental principles of the IESBA Code of Ethics; and
  • Distinguish between the purposes of confidentiality statutes and the rules on noncompliance with laws and regulations (NOCLAR).

    Catalog Number: CPAR1374-FM
    CPE Credits: 2 Registry / 2 QAS
    Author: CPA Report
    Advanced Preparation:
    Work experience in a corporate staff environment, or an introductory course in ethics.
    Course Level: Update
    Field of Study: Regulatory Ethics
    Content Partner: CPA Reports Online
    QAS: QAS Certified based on 50 minute hours.
    Course Type: Self-Study
    Minimum Passing Grade: 70%
      You are allowed 2 attempts to pass the final exam in a 30 day period. You will be locked out of the final for 30 days after any second failure.
    Soft/Hardware Reqs.:  Adobe Acrobat® Reader for the .pdf files
     Adobe® Flash® Player 9 or higher
     56k or Greater Internet Connection
     Modern DHTML Compatible Browser
     Ram: 256 MB minimum
     Sound card with speakers/headphones
     Windows or Mac OS
    Release/Expiration Dates: Feb 25, 2019 / Apr 08, 2020