This course focuses on ethical standards applicable to CPAs in business and in public practice as published by the AICPA, as well as sections of Treasury Circular 230. Beginning with a review of AICPA ethics rules and some illustrative violations, this webinar delves into relevant requirements for both accountants working in private industry and in public accounting.

Learning Objectives:

• Summarize requirements of AICPA Code of Professional Conduct—CPAs in Business and CPAs in Public Practice


• Recall the AICPA Statements on Standards for Tax Services


• Define sections of Treasury Circular 230


• Determine the nature of AICPA Professional Ethics Executive Committee sanctions for ethics standards violations


• Evaluate illustrative real-world ethics cases