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CPE Self-Study
Professional Ethics for Non-CPA Associate AICPA Members
NASBA FIELD OF STUDY
Accounting and Auditing
LEVEL
Basic
CPE CREDITS
Online: 4.5
An introduction of the AICPA Code of Professional Conduct and conceptual framework for non-CPA Associate members of the AICPA.

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.

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Product details

Walk away with the concepts you need.

Who Will Benefit

  • CPAs and finance professionals engaged in the financial instruments valuation profession, including controllers, traders, data providers, accountants, and auditors

Key Topics

  • Analyzing ethical matters
  • AICPA Code of Professional Conduct
  • AICPA interpretations of the Acts Discreditable Rule
  • Independence
  • Nonattest services that may threaten independence

Learning Objectives

  • Recognize the structure and content of the AICPA Code of Professional Conduct, including the code's underlying principles.
  • Recall the conceptual framework approach embedded in the code.
  • Recall AICPA rule interpretations on integrity, objectivity, confidentiality, and advertising, including, where applicable, the conceptual framework.
  • Recall the obligations to exercise due professional care, comply with professional standards, and be competent in performing professional services.
  • Recognize when independence is required.
  • Identify the financial, family, and employment relationships that may threaten your compliance with the independence rule.

This CPE course offers an introduction of the AICPA Code of Professional Conduct and conceptual framework for non-CPA Associate members of the AICPA. Case studies and exercises will help you create familiarity with the most up-to-date AICPA, SEC and other regulatory rules. You will also learn the basic tenets of ethical and professional conduct and the principles of ethics, as ethical codes are necessary. Once you take this course, you will have a clear understanding of the key concepts and how each is organized.

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.

Price:
$99.00
Member Quantity:
Nonmember Quantity:
Quantity:
Estimated total:
$99.00
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CREDIT INFO
CPE credits
Online
: 4.5
NASBA Field of Study
Accounting and Auditing
Level
Basic
Prerequisites
None
ADVANCE PREPARATION
None
Delivery Method
QAS Self-Study
Course acronym
FVM-PECI
GROUP PRICING
Contact a representative for group pricing.
Telephone: 800.634.6780 (Option 1)
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