CPE Self-Study

Ethics: Nonattest Service, Integrity, and Objectivity

  • $49.00-$59.00
    Ethics: Nonattest Service, Integrity, and Objectivity Online Access Product #: 159420
    AICPA Member: $49.00
    Non-Member: $59.00
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    Contact a representative for group pricing. 800.634.6780 (Option 1) | Contact Us Product #: GT-SETH-001

This CPE course includes an interactive case study allowing you to make decisions and test your knowledge as you apply theory to real-life dilemmas.

Integrity and objectivity are two of the cornerstones of the AICPA Code of Professional Conduct that should constantly be evaluated in the light of today's evolving business environment. In this course, you will find critical guidance for handling conflicts of interest. Through interactive case studies, exercises, and illustrative graphics, you will gain a renewed understanding of these basic principles that will guide your decision making, whether you work in industry or public practice.

Learning Objectives

This course will prepare you to:

  • Apply AICPA rule interpretations on integrity, objectivity, confidentiality, and advertising, including where applicable, the conceptual framework
  • Analyze the nonattest services and business relationships that threaten independence

Key Topics

  • Detailed explanations of the revised AICPA Code of Professional Conduct and conceptual frameworks
  • Affiliates of audit clients
  • Nonattest Services

Who Will Benefit?

  • CPAs looking to better understand the ethics rules related to nonattest services

Note: 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 for your license.

System Requirements

About the Authors

Catherine R. Allen, CPA

Catherine R. 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


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.

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