ETHICAL CONSIDERATION FOR COLORADO CPAS

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4.0 CPE Approved Ethics Course for Colorado CPAsProfessional conduct and ethical behavior are really the backbone of the entire accounting and auditing profession. These components form the foundation upon which our creditability with the general public is built, without which, there is no profession. Whether you are a practitioner in public accounting or business and industry, you must always act in accordance with the requirements that define professional conduct and ethical behavior. This course fulfills the 4.0 CPE Ethics requirement for Colorado CPAs.A CPA is challenged in today’s work world to not only serve his/her client or employer but also to protect the public interest by ensuring that there is transparency in financial reporting or there is fair administration of the tax laws. In balancing the two interests, a CPA may find him or herself in an ethical dilemma. This course covers not only basic ethical frameworks, but also specific rules from the AICPA Code of Professional Conduct, Title 12, Article 2 of the Colorado Revised Statutes, and the Rules of the State Board of Accountancy found in Chapter 3 of the Code of Colorado Regulations, Section 705-1. These sources govern the practice and responsibilities of Colorado CPAs. It concludes with a section on how a CPA can put his or her ethics into action.

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