CPE Self-Study

Selected Topics in Professional Ethics

  • $59.00-$69.00
    Selected Topics in Professional Ethics Availability : Online Access Product #: 158400
    AICPA Member: $59.00
    Non-Member: $69.00
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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 could result in a variety of sanctions.

This CPE course describes the basic tenets of ethical and professional conduct, covering the principles of ethics and explaining 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 do the following:

  • Recognize the structure and content of the AICPA Code of Professional Conduct, including the underlying principles.
  • Apply AICPA ethics rule interpretations on integrity, objectivity, confidentiality, and advertising, including, where applicable, the conceptual framework approach.
  • Recall the conceptual framework approach embedded in the code.
  • Recall the obligations to exercise due professional care, comply with professional standards, and be competent in performing professional services.
  • Identify acts discreditable to the profession.
  • Recall the AICPA requirements applicable to tax services, including the AICPA Statements on Standards for Tax Services, IRS Circular 230, and IRS preparer penalty provisions.

Key Topics

  • The ethical decision-making model
  • AICPA Code of Professional Conduct
  • The conceptual framework approach

Who Will Benefit?

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

Many states do not accept the AICPA course to meet the ethics requirement for maintaining a CPA license. Please contact your state board to determine which ethics course is required to earn your license. You must pass with a score of 70 percent or higher to earn CPE credit toward maintaining your existing license.

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

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.

About the 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.