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CPE Self-Study

Selected Topics in Professional Ethics

  • $59.00-$69.00
    Selected Topics in Professional Ethics Online Access Product #: 158391
    AICPA Member: $59.00
    Non-Member: $69.00

As a member of the AICPA, you must adhere to the AICPA Code of Professional Conduct. Compliance with the code helps you retain the confidence of the public, your clients, and your peers. Failure to comply could lead to enforcement action against you and your firm and result in a variety of sanctions. This CPE course describes the basic tenets of ethical and professional conduct, covering the principles of ethics, and explains why the code is necessary and how it is organized. You will learn how to identify, describe, and respond to conflicts of interest, how to apply ethics rules in your tax practice, and when to maintain client confidentiality.

Learning Objectives:
This course will prepare you to:

  1. Recognize the structure and content of the AICPA Ethics Codification, including the underlying principles
  2. Apply AICPA rule interpretations on integrity, objectivity, confidentiality, and advertising, including where applicable, using the conceptual framework approach
  3. Recall the conceptual framework approach embedded in the Codification
  4. Recall the obligations to exercise due professional care, comply with professional standards, and be competent in performing professional services
  5. Identify acts discreditable to the profession
  6. Recall the AICPA requirements applicable to tax services, including the Statements on Standards for Tax Practice (SSTS), IRS Circular No. 230, and IRS preparer penalty provisions

Key Topics:

  1. The ethical decision-making model
  2. AICPA Code of Professional Conduct
  3. The conceptual framework approach

Who Will Benefit?
CPAs looking to better understand the ethics rules related to non-attest services

Prerequisite: None

Advance Preparation: None

System Requirements

About the Authors

Catherine R. Allen, CPA

Cathy Allen, CPA of Audit Conduct, LLC helps CPA firms comply with auditor independence and professional ethics rules. She develops numerous AICPA courses on professional ethics, independence, and related topics. Cathy was a Managing Director in the Independence Office of a Big 4 accounting firm and formerly served as staff to the AICPA Professional Ethics Executive Committee, where she was instrumental in developing standards and tools for the profession like the AICPA Plain English Guide to Independence and the Conceptual Framework for Independence.



About the Publisher

AICPA

About the AICPA The American Institute of CPAs is the world’s largest member association representing the accounting profession, with more than 412,000 members in 144 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting. The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialty credentials for CPAs who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. Through a joint venture with the Chartered Institute of Management Accountants, it has established the Chartered Global Management Accountant designation, which sets a new standard for global recognition of management accounting.