Surgent's General Ethics: Meeting Your Oklahoma Requirement

Overview

Ethics are generally defined as a set of moral principles, either at the individual level or in the context of a culture or society as a whole. Ethics are also a philosophical framework used to analyze what are the right and the wrong courses of action given a particular situation or set of circumstances. The focus of this course is on ethics and ethical behavior, both in general and specifically relating to CPAs. The course uses practical `Case in Point’ examples to provide a hands-on application of the material. The course reviews the general nature and basic theories of ethical behavior; why ethics are critical to individual CPAs and the accounting profession as a whole; several models for ethical decision-making; and the AICPA Code of Professional Conduct. The primary objective of the course is to help educate CPAs in the ethics of the accounting profession.

Highlights

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

Prerequisites

None

Designed For

CPAs desiring to satisfy the general professional ethics requirement in Oklahoma

Objectives

• 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
• Understand the core principles of professional conduct – integrity, objectivity, and independence

Preparation

None