ETHICS FOR  LOUISIANA
This course is designed to meet the 4 hour ethics CPE requirement for Louisiana CPAs. It also covers standards of professional conduct and business practices adhered to by accountants in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession It also presents an approach --the threats and safeguards approach –to coping with ethical dilemmas.  The course provides a case-study approach, using examples, when possible, of real life board cases and explanations.  The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA’s responsibilities are summarized. Also included are some cases of AICPA ethics and Louisiana ethics violations.  As required, there will be a statement in the course that includes text explaining that the more restrictive rules of either the Board or the AICPA will apply to practice in Louisiana.