Early Bird Fees (through 10/23)
After 10/23, add $50 to your fee.
CPE: 4 hours
Category: Professional Ethics
Advanced prep: None
Who should attend: All CPAs
Note: This course fulfills the Professional Ethics requirement for the 3-year CPE cycle.
This course explores recent developments in Louisiana professional ethics including independence issues, providing non-attest services and explaining what tax practitioners need to know to comply with the AICPA Statements on Standards for Tax Services and Treasury Department Circular 230.
This course covers the principles that underlie the AICPA Code of Professional Conduct and identifies how AICPA ethics rules require CPAs in business to maintain their integrity in performing professional services. It also analyzes the ethical rules that apply to you as a tax practitioner practicing before the IRS and as an AICPA member and it describes the standards of competence and due professional care. You will be able to identify what you need to know about the Louisiana Statutes.
Professional Responsibility and the Public Interest
Principles and Rules of Professional Conduct
Integrity and Objectivity
AICPA Code of Professional Conduct
Competence and Due Professional Care
Statements on Standards for Tax Services (SSTSs)
Preparer and Taxpayer Penalties
Client Records Requests
Discovery of Client Errors or Omissions
Circular 230 (Subpart B Ethics Requirements)
State Board of CPAs of Louisiana
Rules of Professional Conduct
Rules Applicable to All Louisiana Licensees
Conflicts of Interest
Audit Sensitive Position
Commissions and Contingent Fees
Accounting Firms and Their Affiliates
Other Board Rules