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  • Ethics: Professional Conduct, Decision Frameworks and Fraudulent Financial Reporting (PCFF)

Ethics: Professional Conduct, Decision Frameworks and Fraudulent Financial Reporting (PCFF)

  • 02/21/2017
  • 10:30 AM - 2:00 PM
  • WEBINAR 4163202D

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Based on the AICPA's Code of Professional Conduct, we'll review major ethical theories in moral philosophy; discuss real-world cases involving methods of overstating earnings and understating debt; examine ethical decision-making frameworks; and consider the cases of fictitious financial statements within each of these frameworks.

Objectives:

  • Identify the principles and the specific rules of the AICPA Code of Professional Conduct.
  • Identify major ethical frameworks in moral philosophy.
  • Recognize common methods of overstating earnings and understating debt.
  • Determine ethical decision-making models.

Topics Discussed:

  • Principles and rules of the AICPA Code of Professional Conduct
  • Ethical decision-making models
  • Utilitarianism, deontology and virtue ethics
  • Fraudulent financial reporting cases

Designed For: CPAs responsible for preparing financial statements; those who audit, review or compile financial statements; members of audit committees; and fraud examiners.

Level: Overview
Instructor: Cecil W. Jackson, Doctorate
Developer: CalCPA
CPE Credits: 4
Area of Study: Regulatory Ethics
Prerequisite: None

North Dakota CPA Society
2701 South Columbia Road, Ste D
Grand Forks, ND 58201

Phone: (701) 775-7100 or (877) 637-2727
Email: mail@ndcpas.org

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