CPE Self-Study

Professional Ethics for CPAs in Business & Industry

  • $49.00-$59.00
    Professional Ethics for CPAs in Business and Industry Availability : Online Access Product #: 158907
    AICPA Member: $49.00
    Non-Member: $59.00
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This ethics CPE course uses multimedia and interactive case studies to provide an overview of the ethics standards that apply under the AICPA Code of Professional Conduct to CPAs in business and industry. An interactive ethics decision model guides you through factors to consider when applying the standards to thought provoking case studies. Topics include: the importance of recognizing ethical issues; exercising professional judgment; addressing differences with your employer; objectivity and independence standards; conflicts of interests; gifts or entertainment from company vendors or customers; competence; due care; and the ethical decision-making model.

Learning Objectives

  • Identify the structure and content of the AICPA Code of Professional Conduct including the underlying principles
  • Identify when to use the Conceptual Framework approach in applying the AICPA Code of Professional Conduct
  • Recognize how AICPA ethics rules require members in business to maintain their integrity and avoid conflicts of interest in performing professional services
  • Recognize the due care and competence standards that apply to members in business
  • Analyze ethical matters to determine an appropriate course of action
  • Identify the consequences of violating ethical standards

Key Topics

  • Confidential client information
  • Conceptual framework
  • Conflict of interest
  • Competence and due care

Who Will Benefit?

  • CPAs in business and industry, who are looking to get a refresher on key ethics topics

Note: 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 for your license.

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.