Professional Ethics for CPA’s
Competencies All graduate accounting course deliverables use the AICPA Re-Certification Core Competency Framework to assess competencies deemed essential for success in the accounting profession.
Competencies assessed by this project:
-Research
o Research relevant professional frameworks, standards, and
governing bodies.
-Governance Perspective
o Recognize an organization’s social and environmental
responsibilities.
o Explain how legal and regulatory environments affect an
organization and its operations, internal controls and enterprise risk
management.
-Ethical conduct and Professional behavior
o Demonstrate knowledge of ethical principles and professional
behavior for the protection of society related to the AICPA Code of
Professional Conduct, which includes Continuing Professional
Education (CPE), and other professional codes of ethics
-Decision–making
o Propose effective business decisions based on analysis and
professional judgment.
-Communication
o Communicate clearly in writing and speaking, meeting expectations
for content, purpose, organization, audience, and format, especially
APA Style.
