Accounting practitioners, both near and far, would be quick to agree that regulatory ethics is the bedrock of our profession. But where to begin? Countless regulatory agencies exist, each with its own set of rules and standards.

During this session, we will examine each of the regulatory bodies that practitioners should be mindful of, along with overarching standards pronounced by each agency. Additionally, we’ll address changes to the current CPA licensure model and global business ethics trends.

A significant portion of the course is dedicated to examining the ethical standards pronounced by various influential rule-making bodies. You will learn about the guidelines and roles of organizations such as:

• State Boards of Accountancy and NASBA (including the CPA Evolution initiative and Center for Public Trust)
• The AICPA Code of Professional Conduct and Statements on Standards for Tax Services
• Regulatory bodies like the SEC, PCAOB, GAO (Yellow Book), Department of Labor, and the IRS (Circular 230)
• International standard setters like IFAC and IESBA

By the end of this session, you will be equipped to recall which branch of ethics is most aligned with regulatory guidance, identify significant global ethical trends, understand key cross-jurisdictional practice concepts, and recall the diverse ethical standards set by select regulatory and professional bodies. Stay informed and uphold the highest ethical standards in your professional practice.