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 group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org
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