Author: Jae K. Shim

Approved by the Washington State Board of Accountancy as meeting the minimum requirements of WAC 4-30-134(3) which requires four CPE hours in the subject area of professional ethics and regulations with specific application to the practice of public accounting in Washington State.

The course covers standards of professional conduct and business practices adhered to by Washington CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession.

Publication Date: August 2012

Number of Pages: 136

Designed For
Any professional who wants to know Ethics for Washington

Topics Covered

• Ethics Defined
• AICPA Ethics
• Ethical Reasoning and Dilemmas
• Ethics and Regulations in Washington State

Learning Objectives

• Differentiate between amoral and ethical values.
• List and characterize two systems of ethics.
• Differentiate between legal versus ethical codes.
• Discuss ethical reasoning used by accountants.
• Differentiate between rulings and principles of the AICPA' Code of Professional Conduct.

Level
Basic

Format
PDF materials

Instructional Method
Self-Study

NASBA Field of Study
Regulatory Ethics (4 hours)

Program Prerequisites
None

Advance Preparation
None