Ethics and Professional Conduct for Indiana CPAs (Currently Unavailable)

Author: Patricia McCarthy, Joseph P. Helstrom

This course is designed to meet the Ethics CPE requirement for Indiana CPAs. The course addresses the key features of the AICPA's Professional Ethics and Code of Conduct. It also covers standards of professional conduct and business practices adhered to by Indiana CPAs in order to enhance their profession and maximize fairness and justice when dealing with the public, clients and other members of their profession. This is covered by a discussion of Indiana statutes and Indiana Administrative Code as they relate to accountants. An overview of the Uniform Accountancy Act is also included.

Publication Date: June 2012

Number of Pages: 83

Designed For
Indiana Practitioners at all levels regardless of practice concentration.

Topics Covered

• AICPA's Code of Professional Conduct
• Title 25 Accountants relates to the individual accountant (i.e. licensure, disciplinary action and client records)
• Title 872 General Provisions discusses professional licensing standards of practice and covers the Indiana State Board of Accountancy's disciplinary authority
• Uniform Accountancy Act Overview

Learning Objectives

• Describe how the AICPA's rule interpretations apply to the rules themselves.
• Relate rulings on ethics to the applicable principles.
• Identify Indiana ethics rules.
• Gain an overall understanding of the applicable Indiana code as it relates to CPAs.

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Regulatory Ethics (4 hours)

Program Prerequisites
None

Advance Preparation
None