Ethics for Louisiana CPAs

This course explores recent developments in Louisiana professional ethics including independence issues, providing non-attest services and explaining what tax practitioners need to know to comply with the AICPA Statements on Standards for Tax Services and Treasury Department Circular 230.

Learning Objectives

This Introductory course will explain the principles that underlie the AICPA Code of Professional Conduct. It will identify how AICPA ethics rules require CPAs in business to maintain their integrity in performing professional services. It also analyzes the ethical rules that apply to you as a tax practitioner practicing before the IRS and as an AICPA member and it describes the standards of competence and due professional care. You will be able to identify what you need to know about the Louisiana Statutes.

Topics Discussed

•           Professional Responsibility and the Public Interest

•           Principles and Rules of Professional Conduct

•           Integrity and Objectivity

•           AICPA Code of Professional Conduct

•           Competence and Due Professional Care

•           Statements on Standards for Tax Services (SSTSs)

•           Preparer and Taxpayer Penalties

•           Client Records Requests

•           Discovery of Client Errors or Omissions

•           Circular 230 (Subpart B Ethics Requirements)

•           State Board of CPAs of Louisiana

•           Rules of Professional Conduct

•           Rules Applicable to All Louisiana Licensees

•           Conflicts of Interest

•           Independence Standards

•           Audit Sensitive Position

•           Commissions and Contingent Fees

•           Accounting Firms and Their Affiliates

•           Advertising Services

•           Other Board Rules 

Basic Course Information