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Event code
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CMAI24112743
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Language
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English
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Event name
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Professional Ethics Update and Refresher
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CPD hours
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2.00
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Competency
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Ethics, Integrity and Professionalism
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Sub-Competency
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Understanding business ethics,Developing ethical policies and procedures; driving corporate ethical values and practices
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Level
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1 - Foundation
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Contact
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online@hkicpa.org.hk / 2287 7435
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Description
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Offline enrolment form Overview Professional Ethics Update and Refresher
You'll refresh your knowledge of important ethics requirements and gain an awareness of new and revised ethical requirements to stay current on ethics guidelines. Key Topics - AICPA Code of Professional Conduct
- Conceptual Framework Approach
- Recent ethics enforcement
- New and revised AICPA rules
- Ethical responsibilities for performing tax services
Learning Objectives - Recall the structure and general contents of the AICPA Code of Professional Conduct.
- Apply the conceptual framework approach to address an ethical matter.
- Identify the requirements for maintaining independence when performing nonattest services for an attest client.
- Identify new and revised ethics rules and guidance issued by the AICPA and other regulatory bodies.
- Recall recent enforcement actions against firms and CPAs for independence and other ethics infractions.
- Recognize ethical responsibilities for performing tax services.
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