Course ID: CODE

Professional Ethical Considerations for CPAs

Every CPA must comply with the AICPA’s Code of Professional Conduct, which is a hallmark of the CPA designation. CPAs in public practice must overcome higher barriers, such as when attest service providers must also retain independence. This course will provide an overview of the core principles from which the CPA profession is built upon.


Learning Objectives

Upon completion of this course participants will be able to:

  • Describe core principles underlying the AICPA’s Code of Professional Conduct that apply to both CPAs in public practice and industry
  • Explain common ethical dilemmas faced by all CPAs and how they can be safeguarded to an acceptable level

Major Topics
  • Core principles of the AICPA’s Code of Professional Conduct applicable to all CPAs, including conflicts of interest, preparing and reporting information, competence, confidential information, and more
  • The importance of maintaining independence for CPAs in public practice, especially when also performing nonattest services for the attest client

Advanced Preparations

None


Who Should Attend

Any CPA who must comply with the AICPA Code of Professional Conduct


Fields of Study
Regulatory Ethics

Prerequisites

None


Provider
Business Learning Institute

CPE Credits
2.0

Level
Basic

This course is available for your group as:

 

Let's Roll!

To learn more or customize this course for your group, complete this form and a BLI team member will get back with you shortly.


Or, contact BLI: 888-481-3500 or team@blionline.org
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