2023 Taking a Global View of Professional Ethics
2.00 Credits
Member Price $79
Non-Member Price $109
Overview
Just as there is some convergence of U.S. accounting standards (GAAP) with international standards (IFRS), a convergence of U.S. professional ethics standards (AICPA Code of Professional Conduct) with the international Code of Ethics for Professional Accountants is continuing to emerge. This workshop compares these two sets of ethics standards, emphasizing both the theoretical aspects and practical implications for today's accounting professionals.
Highlights
- What is “Ethics”?
- Interaction between Law and Ethics
- Principles and Best Practices:
- AICPA Code of Professional Conduct
- IESBA Code of Ethics for Professional Accountants
- Case Study: Ardent Harmony Fund v. BDO Trinity
Prerequisites
None
Designed For
All CPAs
Objectives
- Identify the general components and objectives of professional ethics for CPAs.
- Compare the ethical principles and conceptual frameworks articulated in the AICPA Code of Professional Conduct with those of the IESBA Code of Ethics for Professional Accountants
- Analyze a real world case in light of AICPA and IESBA codes.
Preparation
None
Leader(s):
Leader Bios
Albert Spalding, ACPEN Business Professionals Network
Dr. Albert Spalding is on the accounting faculty of the Mike Ilitch School of Business, where he teaches in the Master of Science in Accounting and MBA programs. Bert Spalding in an attorney-CPA and holds graduate degrees in business, law, psychology, philosophy and theology. He also holds the CFF (Certified in Financial Forensics) credential from the AICPA. His seminars and webinars are known for their emphasis on real world cases involving accountants who are faced with ethical and technical conflicts and dilemmas. Professor Spalding has authored several books and dozens of articles on ethics as well as on tax, forensic, fiduciary and financial accounting topics.
Non-Member Price $109
Member Price $79