CPE Self-Study

Ethics: Nonattest Service, Integrity, and Objectivity

  • $49.00-$59.00
    Ethics: Nonattest Service, Integrity, and Objectivity Availability : Online Access Product #: 159421
    AICPA Member: $49.00
    Non-Member: $59.00
  • Contact Sales
    Contact a representative for group pricing. 800.634.6780 (Option 1) | Contact Us Product #: GT-SETH-001

Integrity and objectivity are two of the cornerstones of the AICPA Code of Professional Conduct that should constantly be evaluated considering today's evolving business environment. In this CPE course, you will find critical guidance for handling conflicts of interest. Through interactive case studies, exercises, and illustrative graphics, you will have a renewed understanding of these basic principles that will guide your decision-making, whether you work in industry or public practice.

Learning Objectives

This course will prepare you to do the following:

  • Apply AICPA ethics rule interpretations on integrity, objectivity, confidentiality, and advertising, including, where applicable, the conceptual framework approach.
  • Analyze the nonattest services and business relationships that threaten independence.

Key Topics

  • Detailed explanations of the revised AICPA Code of Professional Conduct and conceptual frameworks
  • Affiliates of audit clients
  • Nonattest services

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


About the AICPA
The American Institute of CPAs (AICPA) is the world's largest member association representing the accounting profession, with more than 412,000 members in 144 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 specialty credentials for CPAs who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. Through a joint venture with the Chartered Institute of Management Accountants, it has established the Chartered Global Management Accountant designation, which sets a new standard for global recognition of management accounting.