Accountant Ethics for Georgia
The Accountant Ethics for Georgia course explores the AICPA Code of Professional Conduct, various tools used to resolve business ethics scenarios, and the accountancy rules of the Georgia State Board of Accountancy. Examples are used throughout the course materials to illustrate various ethics and regulatory concepts. The intent is to provide the CPA with the fundamental concepts needed to conduct one’s activities with the highest degree of integrity.
Format
PDF Course
Level
Overview
Duration
4 Hours
Course Information
Author: Steven Bragg
Course Number: ET1107
Learning Objectives
- Describe the different principles contained within the AICPA Code of Professional Conduct.
- Specify the different types of harassment.
- Describe the types of discreditable acts stated in the AICPA Code of Professional Conduct.
- Explain the accountant’s obligations related to the release of confidential information.
- Specify the policies that may apply to the release of confidential information.
- Identify the characteristics of false or misleading promotional efforts.
- Describe the obligations of the accountant in relation to the delivery of records to a client.
- Specify the obligations of the accountant in regard to conflicts of interest.
- Describe the different types of threats to an accountant’s ability to comply with the AICPA Code of Professional Conduct.
- Specify the differences between deontology and consequentialism.
- Explain how the difference principle can be applied to real-world situations.
- Specify the basis upon which conclusions are reached in an engagement.
- Recall the rules under which a professional service corporation can operate in Georgia.
- Recall the minimum standards of practice for a firm granted a license to provide accountancy services in Georgia.
- Cite the rules for who can be a resident manager for a firm’s office located in Georgia.
- Specify the rules for the calculation of continuing professional hours of credit for Georgia licensees.
- Recall the independence rules imposed by the Georgia Board.
- Recall the rules pertaining to independence, as imposed by the Georgia Board.
Level: Overview
Instructional Method: QAS Self-Study
NASBA Category: Regulatory Ethics
Prerequisites: None
Advance Preparation: None
Latest Review Date: August 2025
Program Registration Requirements: Click on the Enroll button to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.
Program Refund Policy: For more information regarding administrative policies concerning complaints, refunds, and other matters, see our policies page.