×

CPE Self-Study

Professional Ethics: The AICPA's Comprehensive Course

  • $149.00-$189.00
    Professional Ethics: The AICPA's Comprehensive Course In Stock Product #: 733940
    AICPA Member: $149.00
    Non-Member: $189.00
  • $129.00-$169.00
    Professional Ethics: The AICPA's Comprehensive Course On-Demand (For Licensure) Online Access Product #: 155903
    AICPA Member: $129.00
    Non-Member: $169.00
  • $129.00-$169.00
    Professional Ethics: The AICPA's Comprehensive Course On-Demand Online Access Product #: 155703
    AICPA Member: $129.00
    Non-Member: $169.00

This CPE course discusses the AICPA, SEC, and GAO ethics rules in an inventive and creative way. Through interactive case studies, exercises and illustrative graphics, you will learn the most up-to-date rules.

This course also explains the revised AICPA Code of Professional Conduct and conceptual framework, which all members of the AICPA must follow. It covers the basic tenets of ethical and professional conduct, the principles of ethics, and explains why the code is necessary and how it is organized.

Learning Objectives

This course will prepare you to:

  • Apply the revised AICPA Code of Professional Conduct
  • Recognize the importance and organization of AICPA Code of Professional Conduct
  • Apply AICPA rule interpretations on integrity, objectivity, confidentiality, and advertising
  • Recognize the SEC, GAO and other regulator rules
  • Recall the obligations to exercise due care

Key Topics

  • Conceptual Framework
  • AICPA Code of Professional Conduct
  • Independence
  • Ethics
  • Acts discreditable to the profession

Who Will Benefit?

  • Individuals getting their CPA license and those who want a refresher course on the AICPA code

Note:This course contains information also covered in the Independence course and the Selected Topics in Professional Ethics course. Those who have taken Independence cannot claim credit for both Independence and Professional Ethics: The AICPA's Comprehensive Course. Those who have taken Independence and want to learn about other ethics topics should take Selected Topics in Professional Ethics.

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 text course:

  • You must pass with a score of 90% or higher to qualify towards earning your CPA license.
  • or
  • You must pass with a score of 70% or higher to earn CPE credit towards maintaining your existing license.

If you are taking the On-Demand course towards earning your CPA license:

  • You must select the course 155903.
  • You must pass this course with a score of 90% or higher to qualify.

If you are taking the On-Demand course for CPE credit towards maintaining your existing license:

  • You must select the course 155703.
  • You must pass this course with a score of 70% or higher to earn CPE credit.

Note: This course may be taken using Firefox, Chrome, or Safari browsers. At this time, this course cannot be completed using Internet Explorer.

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

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.