Navigating the Complex Maze of Ethics CPE

Howard O. Rockness · Joanne W. Rockness

11 citations0/0 files storedAccounting and the Public Interest

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Accounting Education and Careers Ethics in Business and Education Accounting and Financial Management

Abstract

ABSTRACT: This paper evaluates the current state of ethics CPE requirements for the CPA profession in the context of the ethics literature in philosophy, business, and accounting and documents the development of state-level ethics requirements for CPAs. It presents a detailed analysis of ethics CPE requirements by state including hours required, frequency required, acceptance of ethics CPE across state lines, and course content. The paper then proposes changes in the content of CPE-required ethics courses consistent with the ethics education literature and to reduce the complexity of meeting multiple state requirements. The recommendations would improve the overall effectiveness of ethics CPE for CPAs.

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References

1982Business Ethics: Concepts and Cases 2003Ethics education in accounting: moving toward ethical motivation and ethical behavior 2005Legislated Ethics: From Enron to Sarbanes-Oxley, the Impact on Corporate America 2005Ethical Education in Accounting: Integrating Rules, Values and Virtues 1995Virtue Ethics and Accounting Education.2006Accounting ethics education: Integrating reflective learning and virtue ethics 2010Committee of Sponsoring Organizations (COSO)2007Accounting Education Lags CPE Ethics Requirements: Implications for the Profession and a Call to Action

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