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Professional Ethics for CPAs

4.5 (4)

Kelen Camehl, CPA (US), MBA

Kelen Camehl CPA

  • CPA/ABV
  • CPA (US)

Published: May, 2021

Before starting this self study program, please go through the instructional document.

Overview

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

Course Description

The Code of Professional Conduct is a set of principles, rules and interpretations that guides CPAs in the performance of their professional responsibilities. This course provides an in-depth overview of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct. The course includes a discussion of those principles applicable to all members, but also addresses those requirements for members in business, members in public practice, and members in neither business nor public practice.

Other topics covered in this course include differentiating between various threats for members of public practice and members in business, identifying safeguards to be applied to various identified threats, and identifying activities that would impair a member's independence.

Learning Objectives

  • To identify the different parts of the AICPA Code of Professional Conduct
  • To recall applicable ethical terms found within the AICPA Code of Professional Conduct
  • To identify the dfferences between various threats for both members in public practice and members in business
  • To recognize examples of threats for both members in public practice and members in business
  • To identify safeguards to be applied to various identified threats

Who Should Attend?

  • Accountant

Testimonial

4.5

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