When people talk about the code of ethics or code of conduct, there is usually some confusion and most people wonder if they are the same. The easy answer is that they are comparable but slightly different and it is important to understand the slight difference and be able to determine what is what.
Ethics
The code of ethics is usually provided by the board of directors in a company. This tells the business the principles they will use to make decisions. In some cases, this means that green energy and environmental protection is important. In others, it will mean that the company will strive to be a good influence for their community in which they are located. You, as an employee of the company, should also “go green” or volunteer in your community, just as the company does.
Conduct
The code of conduct is also given by the board of directors, though it usually focuses on specific behaviors that are not allowed or required. For instance, most code of conduct documents require a specific dress code and do not allow any form of violence or sexual harassment. This may also include not viewing non-company content on your computers, even on your break. These are considered the “rules” of the business and should be adhered to at all times or you could be reprimanded in some way.
Ethics Courses
The CPA ethics course is a part of continuing professional education (CPE). In many cases, this is required every three to five years by the company or the state, although, in some cases, it is not a requirement. This is slightly different from the code of ethics document at your company, though it not by much. Ethics is generally doing the right thing at the right time. This means not cheating on tax documents, not overcharging for your services and always doing the right thing.
The course you will take in your CPE will focus on this and is a reminder that you are still to do right at all times, whether you are acting as a CPA or as an individual. Whenever new information is provided, such as changes in the rules, you will, of course, be informed. However, the basis of the course is mainly to remind you to do right and follow your company’s rules about ethics and conduct.
Taking a CPA ethics course is mandatory in many states. Therefore, it is important to choose a company that will work for you. Consider CPE Think today.
