Ethical Frameworks in Accounting

Strengthen your ability to resolve complex ethical dilemmas in accounting practice. This course introduces structured decision processes that clarify ambiguous situations and guide sound professional judgment. It then examines the principal ethical theories most relevant to accountants and shows how to apply them in real-world scenarios. Develop a disciplined framework for evaluating alternatives, defending your conclusions, and upholding professional standards in challenging business environments.
Format

PDF Course

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Duration

2 Hours

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Course Information

Author: Steven Bragg
Course Number: ET1055

Learning Objectives
  • Describe the beneficial effects of having a strong sense of ethics.
  • Specify the reporting structure for the entities that establish accounting governance.
  • Describe the various principles contained within the AICPA Code of Professional Conduct.
  • Describe the tenets of ethical relativism.
  • Specify the differences between deontology and consequentialism.
  • Explain how the difference principle can be applied to real-world situations.
  • Describe the various theories associated with corporate social responsibility.
  • Specify the measurements that can be linked to corporate social responsibility reporting.

Level: Overview
Instructional Method: QAS Self-Study
NASBA Category: Behavioral Ethics
Prerequisites: None
Advance Preparation: None
Latest Review Date: January 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.

AccountingTools, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
The NASBA sponsor identification number for Accountingtools, Inc. is 115881.

AccountingTools is an IRS Approved Continuing Education Provider. We are compliant with the requirements for continuing education providers (as described in sections 10.6 and 10.9 of the Department of Treasury’s Circular No. 230 and in other IRS guidance, forms, and instructions). Our IRS Approved Continuing Education Provider number is 72821.