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.
NASBA Field of Study
Catherine R. Allen
Understand professional ethics in the accounting profession and how the principles of ethics may apply to you.
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.
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.
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.
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.
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.
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