On-Demand

8.5 CPE Credits

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.

For Licensure: Designed for CPA candidates completing the ethics requirement as part of the initial licensure process.

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
  • CPAs maintaining their CPA license

Provider

AICPA

Purchase This Course

  • MACPA Member

    $ 250 250
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  • MACPA Non-Member

    $ 320 320
    Your Price

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