Product Image

Selected Topics in Professional Ethics

Author/Moderator: Catherine R. Allen, CPA
Publisher: AICPA
Availability: Online Access
See Below To Add To Cart
View Online Catalog
Print This Page
Available Formats:  On-Demand | See All

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

NASBA Field of Study: Regulatory Ethics
Level: Basic
Recommended CPE Credit: 3.5
To receive your AICPA member discount, Sign In now, or Register using your AICPA membership number.