2024 Personal and Professional Ethics for Louisiana CPAs  

Upon successful completion of this course, the user will be able to:

• identify and discuss ways in which CPAs can go about achieving and maintaining high standards of ethical conduct;

• examine the concepts of ethics and ethical reasoning and demonstrate the impact these concepts have on CPAs and the work they perform;

• present and discuss the core values of the profession (integrity, objectivity, and independence) from both an ethical and rules-based point of view;

• emphasize the responsibilities of CPAs to maintain and honor the public's trust;

• clarify and demonstrate the manner in which the Rules of Professional conduct are intended to be applied by CPAs in a variety of professional situations; and

• discuss, through case analysis, the actions to be taken by CPAs when faced with ethical dilemmas in their professional careers.