CPE PACKAGES (Incl. Ethics) for Multiple States and Qualifications @ $4/credit. CLICK HERE to view.

General and State Ethics for Arizona CPAs

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


  • AICPA Code of Professional Conduct
    3 mins
  • Acts Discreditable Rule
    22 mins
  • Arizona Statutes and Regulations
    59 mins
  • CPE Requirements
    79 mins
  • The Emphasis of This Workshop
    110 mins
  • Ethics as "Ought" and "Ought Not"
    139 mins
  • The Court's Ruling
    175 mins

Course Description

This course satisfies the Board of Accountancy Four-hour ethics requirement for Arizona CPAs One or more significant assumptions do not provide a reasonable basis for the prospective financial statements One or more significant assumptions do not provide a reasonable basis for the prospective financial statements.  It covers what ethics are and some of the different approaches to ethics.  The course covers much of the AICPA Code of Ethics and many interpretations of the Code, particularly in the independence area.

Also covered are the following topics:

  • Professional Standards/Pronouncements and Recent Changes and Additions
  • Continuing Education (CE) and CE Reporting Requirements
  • Commissions and Contingent Fees
  • Common Violations/Complaints
  • Recent Relevant Court Decisions.

Ethics of other professions such as attorneys and internal auditors are discussed and compared to the CPA code of ethics.  Relevant court cases and the current Enron case are discussed.

Unit Titles:

  • Purpose of the Code of Ethics
  • Principles of Ethics
  • Rules of Ethics
  • Arizona rules for CPAs
  • Interpretations of the Code of Ethics
  • Ethics of Other Professions, Cases, and Current Ethical Problems

Learning Objectives

  • To examine the philosophical aspects of ethics
  • To understand the “trust” function in our society
  • To discuss definitions of terms that are necessary to understand ethics
  • To understand the newer rules of Independence
  • To describe the applicability of the rules
  • To identify the purpose of ethics and code of ethics
  • To recognize ethics and introduce various philosophical aspects of ethics
  • To introduce the Composition, Applicability, and Compliance aspects of the American Institute of Certified Public Accountant’s Code of Ethics
  • To identify the Principles that provide the overall environment of the Code of Ethics
  • To recognize the applicability of the AICPA Code of Ethics

Who Should Attend?

  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • CPA in Business
  • Entrepreneurial CPA
  • Young CPA





Keep it up!


The webinar didn't go over points that were asked on the exam.


The webinar was a bit confusing because the instructor stated twice that some of the material was covered in a different course when in reality it was covered in this course but just in a different part (Part 1 or Part 2). Some of the quiz questions did not make sense. For example, the last answer for question #3 was the "question" for question #4 and had nothing to do with the 4 answers given.