AICPA Practice Pro, SP Advantage, and FMN Online present:
Ethics in Accounting and Finance

Ethics: More Than a Code of Conduct
As a result of intense scrutiny from the media and from regulators, companies today are under pressure to maintain the highest standards of business conduct. David Gebler believes that organizations must elevate corporate culture issues to the highest levels of consideration if they want to minimize risk from improper or illegal behavior. Mr. Gebler, President of The Working Values Group, explains why the process of creating a culture of integrity involves far more than publishing a corporate code of ethics.
2 credits, $44.99 or included with a subscription to FMN Online

Internal Controls and Integrity-Based Business Processes
The ongoing crisis of integrity plaguing American business has forever changed the corporate world. However, the current prescriptions for resolving the crisis, such as the Sarbanes-Oxley Act and the New York Stock Exchange listing requirements, may not be long-lasting, unless those responsible for corporate governance are actively engaged in how their company conducts its business. Ethics guru David Gebler, President of Working Values, explains how an organization's focus on integrity-based business processes will have an impact on the effectiveness of its internal controls.
2 credits, $44.99 or included with a subscription to FMN Online or AICPA Practice Pro

Ethics and You: A Case Study
When senior executives attempt to shift an organization's strategy, too often they can't get their employees to execute it to their satisfaction. In this segment, cost management expert Gary Cokins of the SAS Institute brings us up-to-date on the use and misuse of performance improvement systems. Author of Activity-Based Cost Management: An Executive's Guide, Cokins is a firm believer that, to be effective, performance measures should focus on more than financial results. Learn more about this segment and review related articles, courses and books.
2 credits, $44.99 or included with a FMN Online

Ethics for the CPA
This basic course introduces and explains the ethical standards for the CPA, whether employed in public, governmental, or private accounting. It is based on the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct.
2 credits, $39.98 or included with a SP Advantage subscription

Detection and Ethics in Business Fraud Auditing
A panel of accounting professionals discusses the detection of fraud, the fraud auditing process, and the ethical responsibilities of auditors. Other issues, such as proper documentation, adjustment of the audit program, the role of the accountant, and the use of computers in the detection of fraud, are also examined.
2 credits, $39.98 or included with a SP Advantage subscription

Complying With the Client Confidentiality Rule: Real-World Cases and Examples
This course focuses on the client confidentiality rule that is included in the AICPA's Code of Professional Conduct. First the key requirements of this rule are examined. Then a series of real world cases and examples that involve violations or potential violations of this important ethics rule are examined. This course also examines professional auditing standards that are often affected by the client confidentiality rule.
1 credit, $19.99 or included with a SP Advantage subscription

STATE-SPECIFIC ETHICS CPE:

Arkansas
Ethics for Arkansas CPAs
4 credits, $79.96 or included with a SP Advantage subscription

California
Professional Conduct and Ethics for California CPAs
8 credits, $159.92 or included with a SP Advantage subscription

Colorado
Ethics Principles for Colorado CPAs
2 credits, $39.98 or included with a SP Advantage subscription

Ethics Rules and Interpretations for Colorado CPAs
2 credits, $39.98 or included with a SP Advantage subscription

Indiana
Ethics for Indiana
2 credits, $39.98 or included with a SP Advantage subscription

Michigan
Ethics Principles for Michigan CPAs
2 credits, $39.98 or included with a SP Advantage subscription

Ethics Rules and Interpretations for Michigan CPAs
2 credits, $39.98 or included with a SP Advantage subscription

New Hampshire
Ethics for New Hampshire
4 credits, $79.96 or included with a SP Advantage subscription

New York
New York Code of Conduct (NY Ethics)
4 credits, $79.96 or included with a SP Advantage subscription

Oklahoma
Ethics Principles for Oklahoma CPAs
2 credits, $39.98 or included with a SP Advantage subscription

Texas
Professional Ethics, the Standards of Behavior for Texas CPAs
4 credits, $79.96 or included with a SP Advantage subscription

Professional Ethics Update for Texas CPAs
2 credits, $39.98 or included with a SP Advantage subscription

See also:

SmartPros' Ethics and Compliance Site
Integrity Scorecard (free quiz)
Working Values
Professional Education Center