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Professional Ethics: The American Institute of Certified Public Accountants' Comprehensive Course
Ethics
CPE Self-study

Professional Ethics: The American Institute of Certified Public Accountants' Comprehensive Course

Applying the principles of ethics is the responsibility of every accounting and finance professional. Understand independence requirements and ethics rules unique to professional tax services.

$189 - $245
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Regulatory Ethics

Level

Basic

CPE Credits

8

Author(s)

Catherine R. Allen

Availability

1 year

Product Number

PECOMP7022SSO

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 Business & partner 
Product Details

Ethical accounting is nonnegotiable

Honesty, objectivity, and professional conduct are crucial components of the accounting and finance profession. Understand the fundamentals of ethical accounting, including how to:

  • Objectively view and analyze ethical matters
  • Apply the AICPA independence rules regarding personal financial interests, loans, employment, and business relationships that relate to you and your immediate family
  • Adhere to the AICPA Code of Professional Conduct and apply the code’s conceptual framework

Along with the AICPA Code of Professional Conduct, you’ll learn about:

  • Independence rules from regulators, including the SEC and PCAOB
  • Rules that apply to government auditors and audits of employee benefit plans, federally funded charitable organizations, financial institutions, and insurance

Last but not least, you’ll learn when to apply the appropriate ethics rules when you provide professional tax services. Appropriate ethics rules could entail

  • AICPA Code of Professional Conduct
  • Statements on Standards for Tax Services
  • U.S. Treasury Department’s Circular No. 230;
  • Internal Revenue Code (IRC) provisions applicable to federal tax practice.

IMPORTANT NOTICE ABOUT YOUR CPE CREDIT:

Many states do not accept the AICPA course to meet the ethics requirement for earning or maintaining a CPA license. Please contact your state board to determine which ethics course is required to earn your license. If you are taking the course for licensure you must pass with a score of 90 percent or higher to qualify towards earning your CPA license. If you are taking the course to maintain your existing license you must pass with a score of 70 percent or higher.

Professional Ethics: The American Institute of Certified Public Accountants' Comprehensive Course (For Licensure) is offered online. To purchase the version of this course for licensure, go here.

Who Will Benefit

  • Accounting and finance professionals earning a CPA license
  • CPAs maintaining their CPA license

Key Topics

  • Introduction to the AICPA Code of Professional Conduct
  • Conceptual framework of the AICPA Code of Professional Conduct
  • Independence rules from the AICPA and other regulators
  • Ethics rules per the AICPA and the U.S. Government
  • Activities that discredit the profession
  • Ethics interpretations issued by PEEC

Learning Outcomes

  • Recognize the bodies that set ethics rules and regulations for the accounting profession.
  • Recall the “General Standards Rule,” the “Compliance with Standards Rule,” and the “Accounting Principles Rule” of the AICPA Code of Professional Conduct.
  • Recall how to respond to pressure when preparing and reporting information.
  • Recall how to apply the conceptual framework.
  • Recognize the fundamental concepts underlying the “Independence Rule” of the AICPA Code of Professional Conduct.
  • Identify situations in which the independence rules apply to you and your family.
  • Identify the requirements for performing nonattest services for an attest client.
  • Recall the types of business relationships with clients that create threats to independence.
  • Indicate AICPA ethics interpretations on integrity, objectivity, confidentiality, and advertising.
  • Identify SEC, PCAOB, GAO, and other regulatory and independence rules.
  • Recall the standard-setting bodies and regulators relevant to tax practice.
Credit Info
CPE Credits
Online
8
NASBA Field of Study
Regulatory Ethics
Level
Basic
Prerequisites
None
Access
Online
This is a digital product. With full paid access the content will be available to you for 1 year after purchase date.
For more information, please refer to CPE requirements and NASBA sponsorship information
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$245.00
AICPA Members
Online
$189.00

Group ordering for your team

2 to 5 registrants

Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.

Start order

6+ registrants

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org

Contact us
Instructors
Catherine R. Allen
CPA
Cathy Allen, CPA formed Audit Conduct, LLC in 2005 to help CPA firms comply with an array of auditor independence and professional ethics rules. Uniquely experienced, she develops numerous AICPA courses on professional ethics, independence, and related topics, provides specialized training, and advises firms on critical independence matters and quality controls. She's served as an expert witness on CPA professional conduct.
Accessibility

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services. The Association is committed to making professional learning accessible to all. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. For accommodation requests, please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

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Professional Ethics: The American Institute of Certified Public Accountants' Comprehensive Course
Select from the following options:
Online
$245.00
Nonmember Price
$245.00
Price excluding sales tax
$245.00
Do you have an AICPA membership? 
Log in to apply your member discount.
Shipping cost and sales tax will be added later during checkout

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