This material introduces and explains General Standards of the Ethical Rules and Independence Interpretations for the CPA, whether employed in public, governmental, or private accounting. When broad guidelines are used, interpretations are necessary in many cases due to the fact that guidelines are non-specific. Applications of these are discussed in a professional context. These rules and interpretations are from pronouncements of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct, which is the standard for all CPAs.
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