AICPA logo
Cart
searchSearch
search
burger
AICPA logo
  • Home
product-image
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

Gain an understanding of professional ethics in the accounting profession, the AICPA Code of Professional Conduct, and related rules and regulations that may apply to you and your practice.

$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

PECOMP7021SSO

 Business & partner 
Product Details

Prepare for your future

Understand professional ethics in the accounting profession and how the principles of ethics may apply to you.

Integrity, objectivity and professional conduct

Gain knowledge for analyzing ethical matters generally, and for evaluating matters that the AICPA code does not specifically address using the code’s conceptual frameworks.

Independence requirements

Learn AICPA independence rules and how they apply to you and your immediate family members, including the types of personal financial interests, loans, employment, and business relationships that threaten independence.

Ethics requirements from other regulators

Distinguish independence rules that apply in addition to the AICPA code, which may be more restrictive, such as those from the SEC, PCAOB, and rules applicable to government auditors and audits of certain employee benefit plans, federally funded charitable organizations, financial institutions, and insurance.

Ethics rules unique to professional tax services

Understand the ethics rules that apply when you provide professional tax services, including AICPA code provisions and the Statements on Standards for Tax Services, the U.S. Treasury Department’s Circular No. 230, and certain Internal Revenue Code 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

  • Accountants earning CPA license
  • CPAs maintaining CPA license

Key Topics

  • Conceptual framework
  • AICPA Code of Professional Conduct
  • Independence
  • Ethics
  • Activities that discredit the profession
  • Ethics interpretations

Learning Outcomes

  • Recall the general standards, compliance with standards, and accounting principles rules in the AICPA Code of Professional Conduct.
  • Recall how to respond to pressure when preparing and reporting information.
  • Identify the steps for evaluating a conflict of interest.
  • Recognize the fundamental concepts underlying the “Independence Rule” in the AICPA Code of Professional Conduct and Identify situations in which the independence rules apply to you and your family.
  • Identify the requirements for performing nonattest services for an attest client and Recall the types of business relationships with clients that create threats to independence.
  • Indicate AICPA ethics interpretations on integrity, objectivity, confidentiality, and advertising.
  • Identify the SEC, PCAOB, GAO and other regulatory and independence rules.
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.
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.

Shipping and delivery
Shipping costs  and sales taxes will be added later during checkout
Cancellation Policy
View our Cancellation policy here
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

Related content