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CPE Self-Study
Professional Ethics: The American Institute of Certified Public Accountants' Comprehensive Course
NASBA FIELD OF STUDY
Regulatory Ethics
LEVEL
Basic
CPE CREDITS
Text: 7.5, Online: 8.5
Covers the basic tenets of ethical and professional conduct and the principles of ethics.

CPE On-Demand
AICPA’s online CPE courses will operate in a variety of configurations, but only the configuration described below is supported by our technicians.

A stable and continuous internet connection is required
In order to record your completion of the online learning courses, please ensure you are connected to the internet at all times while taking the course. It is your responsibility to validate that CPE certificate(s) are available within your My Account after successfully completing the course and/or exam. Please contact us at 1.888.777.7077 or service@aicpa.org with any questions or concerns related to your CPE certificate(s).

Supported Operating Systems:

  • Macintosh OS X 10.10 to present
  • Windows 7 to present

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  • Apple Safari
  • Google Chrome
  • Microsoft Internet Explorer
  • Mozilla Firefox

Required Browser Plug-ins:

Note: Your course will be accessible immediately after completing your purchase. Access instructions will be shown on the Order Confirmation Screen and included in your Order Confirmation Email, or click My Account at the top of the page, select My Purchases and then My Online Learning tab.

Technical Support: Please contact service@aicpa.org or use the Contact Us Form.

Accessibility: The Association of International Certified Professional Accountants (Association) is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association’s website, educational materials, products, and services.  The Association is committed to making professional learning accessible to all.  This commitment is maintained in accordance with applicable law.  For additional information, please refer to the Association’s Website Accessibility Policy.

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Product details

Learn the most up-to-date rules.

Who Will Benefit?

  • Individuals working toward a CPA license
  • CPAs who want a refresher course on the AICPA code

Key Topics

  • Conceptual Framework
  • AICPA Code of Professional Conduct
  • Independence
  • Ethics
  • Activities that discredit the profession

Learning Objectives

  • 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

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 CPE license. If you are taking the course to maintain your existing license you must pass with a score of 70 percent or higher.

Table of contents
Ratings and reviews
Author(s)

Catherine R. Allen, CPA

Cathy Allen, CPA formed Audit Conduct, LLC in 2005 to help CPA firms comply with an array of auditor independence and professional ethics rules. Uniquely experienced, she develops numerous AICPA courses on professional ethics, independence, and related topics, provides specialized training, and advises firms on critical independence matters and quality controls. She's served as an expert witness on CPA professional conduct.

Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 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 specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

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Price:
$189.00
Member Quantity:
Nonmember Quantity:
Quantity:
Estimated total:
$189.00
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CREDIT INFO
CPE credits
Text
: 7.5,
Online
: 8.5
NASBA Field of Study
Regulatory Ethics
Level
Basic
Prerequisites
None
ADVANCE PREPARATION
None
Delivery Method
QAS Self-Study
Course acronym
PECOMP
GROUP PRICING
Contact a representative for group pricing.
Telephone: 800.634.6780 (Option 1)
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