Professional Ethics: The American Institute of Certified Public Accountants' Comprehensive Course (For Licensure)
On-Demand
8.5 CPE Credits
Ethical principles and independence requirements to uphold honesty, objectivity, and professional conduct are examined for accounting and finance professionals earning their CPA license.
Learning Objectives
Recall ethical rule setters and methodologies for analyzing ethical matters.
Recognize the interpretations of the "Integrity and Objectivity" rule.
Identify the provisions of professional conduct.
Recall how independence rules apply to personal matters.
Recognize rules for a firm's independence.
Recognize SEC and PCAOB independence rules.
Identify ethical regulatory requirements of other regulators.
Identify ethics rules for the tax practice.
Major Topics
AICPA Code of Professional Conduct and its Conceptual Framework
Ethics and independence rules from the AICPA and other regulators, including the U.S. government
Activities that discredit the profession
Ethics interpretations issued by PEEC
NOCLAR
AICPA Statements on Standards for Tax Services (SSTSs)
U.S. Treasury Department’s Circular No. 230
Internal Revenue Service (IRS) penalty provisions
CPE Credits Available
8.5 CPE Credits
8.5
Regulatory Ethics
Things to Know About This Course
Course Level
Basic
Professional Area of Focus
Ethics
Prerequisites
None
Advanced Preparation
None
Intended Audience
Accounting and finance professionals earning a CPA license
