This is the second in the Ethics Series authored by Dr. Albert Spaulding, JD, CPA. You should begin this series by taking the first course, Introduction to Principles-based Ethics.

This course takes a fresh look at accountants’ professional ethics “rules” about honesty and disclosure. The AICPA Code of Professional Conduct (including Rule 102 – Integrity and Objectivity) is considered alongside (and compared to) state accountancy board regulations and judicial requirements. The “virtue” of honesty, in turn, is examined in terms of the disclosure-related pressures often faced by accountants.

There are eight courses in this series and if all eight are successfully completed, you will receive a special certificate in professional ethics.