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CPE Self-Study
Ethics and Professional Conduct: Updates and Practical Application
NASBA FIELD OF STUDY
Regulatory Ethics
LEVEL
Basic
CPE CREDITS
Online: 5.0
Provides a timely update and refresher on the AICPA Code of Professional Conduct.

CPE On-Demand
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Product details

The critical update you need!

Who Will Benefit?

  • Individuals that want a refresher course on the AICPA Code of Professional Conduct and licensed CPAs looking to fulfill their ethics requirement.

Key Topics

  • Conceptual Framework
  • AICPA Code of Professional Conduct
  • Independence and conflict of interest
  • IESBA activities

Learning Objectives

  • Apply the revised AICPA Code of Professional Conduct.
  • Recognize the importance and organization of AICPA Code of Professional Conduct.
  • Apply independence, conflict of interest rules and conceptual framework approach toparticular fact patterns.

AICPA members must follow the AICPA Code of Professional Conduct. Many courts and regulatory bodies view the AICPA code as the de facto standard for the accounting profession, therefore it is imperative to stay current on the rules and apply them properly.

Covering hot topics such as independence and PCAOB inspections, this CPE self-study course provides a timely update and refresher on the AICPA Code of Professional Conduct, including the conceptual framework and independence provisions for nonattest services, personal independence, and other critical matters.

The course reviews the basic tenets of ethical and professional conduct, including the principles upon which the code rests. It also explains why the code is necessary and how it is organized. Key updates include:

  • The revision of the Client Affiliate Interpretation.
  • Updates to one new and two revised interpretations under the independence and confidential client information rules.
  • Highlights to the role of professional judgment and critical thinking, as well as hosting Services Interpretation for practitioners.
  • A framework for managing potential conflicts of interest and distinguishes conflicts of interest from independence.
  • Recent IESBA newly restructured code and projects.

IMPORTANT NOTICE ABOUT YOUR CPE CREDIT:
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 to earn your license. If you are taking the text course, you must pass with a score of 90 percent or higher to qualify towards earning your CPA license or you must pass with a score of 70 percent or higher to earn CPE credit towards maintaining your existing license.

Table of contents
Ratings and reviews
Author(s)

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.

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.

Price:
$139.00
Member Quantity:
Nonmember Quantity:
Quantity:
Estimated total:
$139.00
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CREDIT INFO
CPE credits
Online
: 5.0
NASBA Field of Study
Regulatory Ethics
Level
Basic
Prerequisites
None
ADVANCE PREPARATION
None
Delivery Method
QAS Self-Study
Course acronym
CL4GRE
GROUP PRICING
Contact a representative for group pricing.
Telephone: 800.634.6780 (Option 1)
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