CPE Self-Study

Professional Ethics: 2018 Update and Refresher

  • $49.00-$59.00
    Professional Ethics: 2018 Update and Refresher Availability : Online Access Product #: 159439
    AICPA Member: $49.00
    Non-Member: $59.00
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    Contact a representative for group pricing. 800.634.6780 (Option 1) | Contact Us Product #: GT-PEUPDATE

This CPE course will update you on the new and revised ethical requirements that have been adopted during the past year or were being proposed or considered at the time the course was developed. It will also provide a brief refresher on important ethics requirements, which will help ensure that your services are performed with integrity and objectivity, and, where required, independence.

Learning Objectives

  • Identify new, revised, and proposed ethics rules recently issued by the AICPA and GAO.
  • Apply professional ethics rules for contingent fee arrangements and financial statement attest client affiliates.
  • Recall recent enforcement actions against firms and CPAs for independence and ethics infractions.
  • Apply the conceptual framework approach to address an ethical matter.
  • Recognize ethical responsibilities for performing tax services.
  • Recognize the structure and content of the AICPA Codification Code of Professional Conduct (code).
  • Apply the GAO Yellow Book independence requirements for non-audit services.

Key Topics

  • Ethics in the Accounting Profession
  • Due Care and Competence
  • Revisions to the AICPA Code of Professional Conduct
  • Conflicts of Interest
  • Independence Rules
  • Contingent Fee Arrangements

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 this 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.