Professional Ethics: The American Institute of Certified Public Accountants' Comprehensive Course (For Licensure)
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
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.
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, select the item on this page.
Who Will Benefit
- Accountants earning CPA license
- CPAs maintaining CPA license
- Conceptual framework
- AICPA Code of Professional Conduct
- Activities that discredit the profession
- Ethics interpretations
- 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.
Group ordering for your team
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