CPE Self-Study
AICPA Professional Conduct and Standards Education for Finance Professionals
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Online: 6.5
This CPE bundle includes a course on the AICPA Code of Professional Conduct and the AICPA Valuation and Consulting Standards, required ethics and valuation standards education for finance professionals who are pursuing the ABV credential.

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Product details

Who Will Benefit?

  • Finance professionals pursuing the ABV credential

Key Topics

  • Ethics
  • Professional Standards
  • Business Valuation
  • Consulting

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 when additional independence provisions (for example SEC, PCAOB, GAO, DOL) apply.
  • Recognize issues related to providing consulting services to attest clients.
  • Identify the types of engagements performed under VS Section 100.
  • Recall the types of valuation reports allowed under VS Section 100.

Required ethics and valuation standards education for finance professionals pursuing the ABV credential

The AICPA's ABV credential is one of the most rigorous and prestigious business valuation certifications. It is an essential marketing tool for valuation professionals who specialize in this lucrative practice area. This CPE bundle includes a course on the AICPA Code of Professional Conduct and the AICPA Valuation and Consulting Standards. This is required ethics and valuation standards education for finance professionals who are pursuing the ABV credential. This bundle includes:

  • AICPA Code of Professional Conduct - This course provides an introduction and explains the AICPA Code of Professional Conduct and conceptual framework. Through case studies and exercises you will become familiar with the most up-to-date AICPA, SEC and other regulatory rules. It covers the basic tenets of ethical and professional conduct, covering the principles of ethics, and it explains why the code is necessary and how it is organized.
  • AICPA Valuation and Consulting Standards - This course explains Professional Standards CS section 100 (Statement on Standards for Consulting Services No. 1) and VS section 100 (Statement on Standards for Valuation Services No. 1). It covers consulting services, including consulting services for attest clients. It also discusses valuation services including types of engagements to estimate value and valuation and calculation engagement reporting.
Ratings and reviews

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.



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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CPE credits
: 6.5
NASBA Field of Study
Delivery Method
QAS Self-Study
Course acronym
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