A CPA is challenged in today’s work world to
not only serve his/her client or employer but also to protect the public
interest by ensuring that there is transparency in financial reporting or there
is fair administration of the tax laws. 
In balancing the two interests, a CPA may find him or herself in an
ethical dilemma. This course covers not only basic ethical frameworks, but also
specific rules from the AICPA Code of Professional Conduct, and the Mississippi
Revised Statues, Administrative Rules and Code of Professional Conduct. 
These sources govern the practice and responsibilities of Mississippi
CPAs. It concludes with a section on how a CPA can put his or her ethics into
action

COURSE OBJECTIVES 

1. To apply
   the ethics of professional accounting as CPAs through the analysis of case
   studies involving both actual situations and hypothetical facts. 

2. To apply
   ethical judgment in interpreting the rules and determining public
   interest. Public interest should be placed ahead of self-interest, even if
   it means a loss of job or client. 

3. To analyze and apply the AICPA Code
   of Professional Conduct and Mississippi law
   that pertain to CPAs licensed to practice in the state of Mississippi. Students
   will become familiar with the Mississippi Statues, Rules and Regulations and
   Code of Professional Conduct, and the Policies adopted by the Board currently
   in effect and how the statutes, rules, and policies pertain to them. 

4.  To determine
   the course of action that would uphold the intent of the rules in the
   performance of professional accounting services/work, not just to adhere
   to the mere technical compliance of such rules. 

5. To
   review and discuss the rules and their implications for persons in a
   variety of practices, including: