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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Research Article| January 01 2010
Navigating the Complex Maze of Ethics CPE
American Accounting Association
Accounting and the Public Interest (2010) 10 (1): 88–104.
Howard O. Rockness, Joanne W. Rockness; Navigating the Complex Maze of Ethics CPE. Accounting and the Public Interest 1 December 2010; 10 (1): 88–104. https://doi.org/10.2308/api.2010.10.1.88
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