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CPE Self-Study
International Code of Ethics for Professional Accountants
NASBA FIELD OF STUDY
Regulatory Ethics
LEVEL
Basic
CPE CREDITS
Online: 3.0
Become more familiar with the structure of the Code and the underlying principles in order to meet ethical responsibilities and challenges.

CPE On-Demand
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Product details

Who Will Benefit?

  • Professional Accountants who wish to better understand the revised Code of Ethics for Professional Accountants.

Learning Objectives

  • Recall the Code’s basic structure and drafting conventions.
  • Recognize the fundamental principles of the IESBA Code.
  • Identify the steps to perform in applying the conceptual framework.
  • Recognize the code's requirements and considerations when responding to noncompliance with laws and regulations (NOCLAR).
  • Identify the relevant requirements and considerations when facing a potential conflict of interest, pressure to breach the fundamental principles, or preparing and presenting information.

How will this product help you with the work on your desk?

  • Accountancy profession is accountable to standards of the public interest.
  • It is imperative that an accountant is able to apply ethics to the work.
  • Ethics in accounting includes both adherence to guidelines and careful assessment of unique situations where professional judgment is necessary. Understanding the ethical frameworks can guide decision-making and help preserve the reputation of the accountant.

Know the code!

In April 2018, the IESBA released a completely restructured and redrafted Code of Ethics for Professional Accountants, which replaces the 2016 version of the Code.

Designed to achieve compliance with the fundamental principles that is tantamount to conducting oneself ethically, the Code applies to all professional accountants, including:

  • Public practice
  • Business
  • Education
  • Public sector

This CPE self-study course will help you become more familiar with the structure of the Code and the underlying principles in order to meet ethical responsibilities and challenges.

Updated international ethics code, independence provisions and revised guidance for accountants in business are emphasized in this course.

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:
$89.00
Member Quantity:
Nonmember Quantity:
Quantity:
Estimated total:
$89.00
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CREDIT INFO
CPE credits
Online
: 3.0
NASBA Field of Study
Regulatory Ethics
Level
Basic
Prerequisites
None
ADVANCE PREPARATION
None
Delivery Method
QAS Self-Study
Course acronym
iEthics
GROUP PRICING
Contact a representative for group pricing.
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