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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.
Designed For: CPAs responsible for preparing financial statements; those who audit, review or compile financial statements; members of audit committees; and fraud examiners.
Instructor: Cecil W. Jackson, Doctorate
CPE Credits: 4
Area of Study: Regulatory Ethics
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