Ethics for DC CPAs

This course fulfills the ethics requirement for District of Columbia CPAs by pairing a foundation in ethical reasoning with the rules that govern professional practice. It opens with an introduction to the study of ethics — its history, function, and role as a practical framework for decision-making — and then examines the AICPA Code of Professional Conduct, including the Rules of Conduct that accounting practitioners must observe and the consequences of violating them. A chapter on ethics for the tax professional addresses the standards that apply when providing tax services, and a final chapter covers District of Columbia-specific information governing practice in the jurisdiction. Together these chapters help D.C. CPAs apply sound ethical judgment while meeting their local and professional obligations.

• To recognize the history and function of ethics
• To recognize the rules of the Code of Professional Conduct
• To identify the Internal Revenue Service requirements as outlined in Circular 230
• To identify the continuing education requirements specific to District of Columbia CPAs