Society of Louisiana
Certified Public Accountants

2400 Veterans Blvd.,
Suite 500
Kenner, LA 70062
(504) 464-1040
1-800-288-5272
Fax (504) 469-7930

On-Site Ethics

The following three ethics courses are available for on-site ethics training:

 

Louisiana Professional Ethics for CPAs in Business and Industry

Louisiana Ethics for CPAs in Business and Industry

The AICPA Code of Conduct and the State Board of CPAs of Louisiana Rules apply to all CPAs whether in public practice or working in industry, and the aftermath of accounting scandals has created new expectations and federal compliance issues. Those working in business and industry face unique problems and are sometimes faced with ethical decisions that affect their only source of income. Those challenged with ethical decisions may not know where to turn, whom to talk to, or what to do next.

The first part of this course gives you an overview of the ethics standards that apply under the AICPA Code of Professional Conduct to CPAs in business and industry. An ethics decision model guides the learner through factors to consider when applying the standards to thought-provoking case studies. Topics include: the importance of recognizing ethical issues; exercising professional judgment; addressing differences with your employer; use of the CPA designation; objectivity and independence standards; conflicts of interests; gifts or entertainment from company vendors or customers; competence; due care; compliance with GAAP; and “whistle-blowing.”

The second part of the course explains the role of the State Board of CPAs of Louisiana and what you need to know about continuing education requirements, key definitions in the rules, independence, integrity and objectivity, competence and professional standards, responsibilities to clients, and other responsibilities and practices. The information is presented through a real-world case study.

Prerequisite: None
Advance Preparation: None
Level: Basic
Category: Professional Ethics
Vendor: AICPA

Louisiana Ethics for Tax Professionals: Circular 230 and SSTSs

Louisiana Ethics for Tax Practice Professionals: Circular 230 and the SSTSs

The first part of the course will explain what tax practitioners need to know to comply with the AICPA Statements on Standards for Tax Services and Treasury Department Circular 230. The second part of the course explains the role of the State Board of CPAs of Louisiana and what you need to know about continuing education requirements, key definitions in the rules, independence, integrity and objectivity, competence and professional standards, responsibilities to clients, and other responsibilities and practices. The information is presented through a real-world case study.

Highlights:

  • Guidance in Treasury Department Circular 230
  • Overview of AICPA Statements on Standards for Tax Services
  • Louisiana statutes governing continuing education requirements, key definitions, independence, integrity and objectivity, competence and professional standards, responsibilities to clients, and other responsibilities and practices

Prerequisite: Experience in tax practice.
Advance Preparation: None
Level: Basic
Category: Professional Ethics
Vendor: AICPA

Louisiana Ethics: Non-Attest Services, Integrity and Objectivity

Louisiana Ethics: Overview, Non-Attest Services, Integrity, and Objectivity

The course consists of four parts. In the first section you will analyze the importance of independence and why you must be independent both in fact and in appearance. The second section covers integrity and objectivity. You’ll review the principles of integrity and objectivity to develop a solid working knowledge of these fundamental principles of ethics.

One of the hottest ethics topics this year is non-attest services, Independence Rule 101-3 and its interpretations. In the third section of the course, you’ll discover what you need to know about which services you can provide your individual and business clients–whether in tax, consulting, or bookkeeping.

The fourth part of the course explains the role of the State Board of CPAs of Louisiana and what you need to know about continuing education requirements, key definitions in the rules, independence, integrity and objectivity, competence and professional standards, responsibilities to clients, and other responsibilities and practices. The information is presented through a real-world case study.

Highlights:

  • Overview of AICPA standards on independence; integrity, objectivity, non-attest services
  • Louisiana statutes governing continuing education requirements, key definitions, independence, integrity and objectivity, competence and professional standards, responsibilities to clients, and other responsibilities and practices

Prerequisite: None
Advance Preparation: None
Level: Basic
Category: Professional Ethics
Vendor: AICPA

 

On-site versions are provided for firms and companies that have 30 or more CPAs who need to satisfy their 2007-09 four hour professional ethics requirement. On site provides an organization the opportunity to train their CPAs at the specific time and location convenient to them. On site programs also provide the opportunity for discussions of information relative to each program that might have specific implications to each firm or company. All the employees attending receive and discuss the same information at the same time. The format lends itself to a very rewarding learning experience where attendees feel more open to ask questions and discuss issues specific to their work environment.

The per attendee fee is $110 which includes the printed manual. The firm or company is also responsible for the speaker honorarium of $750 per individual four hour session, plus all speaker travel and lodging and facility expenses. Due to the subject matter, the above programs must be taught by LCPA selected speakers. The LCPA will maintain all records for on site ethics presentations. These credits will appear on each individual’s personal CPE transcript.

Please call Diedra Allen 504-904-1131 or email her at dallen@lcpa.org, to schedule your on site ethics presentation or for additional information.


Society of Louisiana Certified Public Accountants | 2400 Veterans Memorial Blvd., Suite 500 • Kenner, LA 70062 | (504) 464-1040 • 1-800-288-5272 • Fax (504) 469-7930
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