Catherine R. Allen, CPA


    Credit Info
  • NASBA Field of Study

  • Format

    On demand

  • Level


  • CPE Credit


  • Course acronym

  • Prerequisites

  • Course duration

    3 Hours

International Code of Ethics for Professional Accountants

SKU: IETHICS_19A_2 Category: Tags: ,
In April 2018, the IESBA released a completely restructured and redrafted Code of Ethics for Professional Accountants, which replaces the 2016 version of the Code.

Designed to achieve compliance with the fundamental principles that is tantamount to conducting oneself ethically, the Code applies to all professional accountants, including:

Public practice
Public sector
This CPE self-study course will help you become more familiar with the structure of the Code and the underlying principles in order to meet ethical responsibilities and challenges.

Updated international ethics code, independence provisions and revised guidance for accountants in business are emphasized in this course.
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Topics discussed

Learning objectives

Recall the Code’s basic structure and drafting conventions.
Recognize the fundamental principles of the IESBA Code.
Identify the steps to perform in applying the conceptual framework.
Recognize the code’s requirements and considerations when responding to noncompliance with laws and regulations (NOCLAR).
Identify the relevant requirements and considerations when facing a potential conflict of interest, pressure to breach the fundamental principles, or preparing and presenting information.

Who will it benefit?

Professional Accountants who wish to better understand the revised Code of Ethics for Professional Accountants.