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Live Webcast Replay

2023 Taking a Global View of Professional Ethics

Total Credits: 2 including 2 Regulatory Ethics - Technical

Average Rating:
Ethics |  Partner Produced
Albert D. Spalding Jr.
Course Levels:
2 Hours
Product Setting: Expires 30 day(s) after program date.



Just as there is some convergence of U.S. accounting standards (GAAP) with international standards (IFRS), a convergence of U.S. professional ethics standards (AICPA Code of Professional Conduct) with the international Code of Ethics for Professional Accountants is continuing to emerge. This workshop compares these two sets of ethics standards, emphasizing both the theoretical aspects and practical implications for today's accounting professionals.

Basic Course Information

Learning Objectives
  • Identify the general components and objectives of professional ethics for CPAs.
  • Compare the ethical principles and conceptual frameworks  articulated in the AICPA Code of Professional Conduct with those of the IESBA Code of Ethics for Professional Accountants
  • Analyze a real world case in light of AICPA and IESBA codes.

Major Subjects
  • What is “Ethics”?
    • Interaction between Law and Ethics
  • Principles and Best Practices:
    • AICPA Code of Professional Conduct
    • IESBA Code of Ethics for Professional Accountants
  • Case Study: Ardent Harmony Fund v. BDO Trinity

Course Materials


Albert D. Spalding Jr. Related Seminars and Products

Associate Professor

Mike Illitch School of Business Administration, Wayne State University, Detroit

Albert “Bert” is an attorney-CPA and holds the Certified in Financial Forensics (CFF) designation from the AICPA.
Professor Spalding serves on the faculty of the Department of Accounting at the Wayne State University Mike Ilitch School of Business…where he teaches business law, tax, forensic and fiduciary accounting -- as well as professional ethics -- in the MS in Accounting and MBA programs.
Bert Spalding has also served on the legal staff of the IRS National Office in Washington, D.C. where he drafted letter rulings, technical advice memoranda, revenue rulings and other pronouncements.
Dr. Spalding holds graduate degrees in accounting, law, psychology, philosophy and theology, and has authored several books and many journal articles on accounting, tax, legal and ethics-related topics. His popular SpaldingCPE seminars, webcasts and self-study courses on ethics and accounting topics are widely received around the State of Michigan as well as nationally.


Wed, Mar 27, 2024 - 08:00am to 09:50am MDT
Thu, Apr 25, 2024 - 10:00am to 11:50am MDT
Tue, May 21, 2024 - 02:00pm to 03:50pm MDT
Wed, Jun 05, 2024 - 01:00pm to 02:50pm MDT
Fri, Jun 28, 2024 - 07:00am to 08:50am MDT

Additional Info

Basic Course Information

Prerequisites None
Advanced Preparation None
Designed For All CPAs
Yellow Book No
Course Developer MICPA
Original Recording Date 05/2023
Date Added to Catalog 04/26/2023

Additional Information

Complaint Resolution Policy Please contact Anne Taylor for any complaints., (972-377-8199).
Official Registry Statement Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:
Instructional Delivery Method Live Group Internet Based
Course Registration Requirements Online Registration
Refund/Cancellation Policy Please contact the ACPEN help desk 1-877-602-9877 or if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.



Overall:      4.8

Total Reviews: 32


Rodney B

"The analogy of the goal posts was well done"

Roger S

"Well done! Thank you."