Ethics and Conduct Requirements for Accounting and Auditing Professionals

The public and employers place a significant trust in auditors and accountants, and there is, inherent in that trust, the expectation they will know and understand the legal and ethical standards that apply. However, those standards are increasingly complex and a lack of understanding of the ethical and legal standards can expose auditors and accountants to the risk of a breach in compliance, or even malpractice. This course is designed to provide auditors, accountants and CPAs with critical guidance and updated information on the current standards. A portion of this course is designed to meet the State Boards of Accountancy requirement for regulatory review. This session, approved by the Board of Accountancy, will provide a review that is specific to the practice of public accountancy in specific states, their current accountancy act, and Board of Accountancy regulations. A separate portion of the course is designed to meet the ethics education requirement of the State Boards of Accountancy. The final, separate, two-hour portion of the course is designed to provide government auditors, accountants, and fraud specialists and/or forensic accountants, with the critical guidance and updated information on their current standards.

Learning Objectives

This course covers:

  • Ethical and professional conduct standards, and statutory and regulatory requirements
  • States Accountancy Act
  • Current State Boards of Accountancy regulations
  • Activities that have caused accounting and auditing professionals to be perceived as in violation of conduct and ethical standards
  • Current ethical standards for various professional organizations
  • Recent publications on conduct and ethics for accounting and auditing professionals 
  • Disciplinary actions taken by the State Boards of Accountancy and other professional organizations

Related Courses

  • Conduct and Ethics Requirements for Fraud Examiners and Investigators: Guidance in a Gray World
  • Ethics
  • Field(s) of Study

    Behavioral Ethics,
    Regulatory Ethics

    Course Length

    1 day

    Course Level

    Basic

    Instructor(s)

    Hester, Chuck

    CPE Hours

    8

    Group Cost

    $4,500
    Questions? onsitecourses@agacgfm.org or 703.684.6931, ext. 303.