Professional Ethics: The American Institute of Certified Public Accountants' Comprehensive Course (For Licensure)
Covers the basic tenets of ethical and professional conduct and the principles of ethics.
Format
Online
NASBA Field of Study
Regulatory Ethics
Level
Basic
CPE Credits
8
Author(s)
Catherine R. Allen
Availability
1 year
- Apply the revised AICPA Code of Professional Conduct.
- Recognize the importance and organization of AICPA Code of Professional Conduct.
- Apply AICPA ethics interpretations on integrity, objectivity, confidentiality, and advertising.
- Recognize the SEC, GAO and other regulatory rules. Recall the obligations to exercise due care
- Conceptual Framework
- AICPA Code of Professional Conduct
- Independence
- Ethics
- Activities that discredit the profession
Learn the most up-to-date rules.
Through interactive case studies, exercises and illustrative graphics, this CPE self-study course discusses the AICPA, SEC, and GAO ethics rules in an inventive and creative way. This course explains:
- The AICPA Code of Professional Conduct and conceptual framework, which all members of the AICPA must follow
- The basic tenets of ethical and professional conduct
- The principles of ethics
- Why the code is necessary and how it is organized.
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.
Looking for group pricing?
We can help with discounts for group orders. Call us at 800-634-6780 (option 1), start a live chat with the icon to the right, or send us a note below.
Contact usThe Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services. The Association is committed to making professional learning accessible to all. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. For accommodation requests, please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.
Log in to apply your member discount.