This course satisfies the Board of Accountancy Four-hour ethics requirement for all licensees of States with no specific requirement. It covers what ethics are and some of the different approaches to ethics. The course covers much of the AICPA Code of Ethics and many interpretations of the Code, particularly in the independence area.

Learning Objectives:

• Define Ethics
• Identify recent changes to the professional standards.
• Identify common violations and complaints.
• State recent relevant court decisions.
• Define CPE reporting requirements.