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Author: |
Kelen Camehl, CPA, MBA |
Course Length: |
Pages: 42 ||| Word Count: 21,852 ||| Review Questions: 23 ||| Final Exam Questions: 20 |
CPE Credits: |
4.0 |
IRS Credits: |
0 |
Price: |
$35.95 |
Passing Score: |
70% |
Course Type: |
Text |
Technical Designation: |
Technical |
Field Of Study: |
Regulatory Ethics |
Approved Audience: |
NASBA QAS - NASBA Registry |
Key Takeaways: |
This course provides a comprehensive overview of the AICPA Code of Professional Conduct, covering principles, rules, and interpretations that guide ethical CPA behavior.
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Frequently Asked Questions: |
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Description: |
This course provides an overview of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct. The AICPA Code of Professional Conduct is a set of principles, rules and interpretations that guides CPAs in the performance of their professional responsibilities. The course includes a discussion of those principles applicable to all members as well those that are applicable to members in business, members in public practice, and members in neither business nor public practice. A full copy of the most recent AICPA Code of Professional Conduct is available on the AICPA website and can be accessed here. While this course attempts to reflect all official releases and updates added to the Code through December 2022, you should refer to the latest Code available online for the latest information and updates. |
Usage Rank: |
20000 |
Release: |
2023 |
Version: |
1.0 |
Prerequisites: |
None. |
Experience Level: |
Overview |
Additional Contents: |
Complete, no additional material needed. |
Additional Links: |
External: Code of Ethics
Internal: Professional Ethics for CPAs | Code of Conduct v15
Internal: Professional Ethics for Pennsylvania CPAs (Course Id 938)
External: AICPA - Code of Professional Conduct
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Advance Preparation: |
None. |
Delivery Method: |
QAS Self Study |
Intended Participants: |
Anyone needing Continuing Professional Education (CPE). |
Revision Date: |
06-Mar-2026 |
NASBA Course Declaration: |
Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam. |
Keywords: |
Professional Ethics for CPAs - v13 - CPE course |
Learning Objectives: |
Course Learning Objectives
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Course Contents: |
Chapter 1 - Professional Ethics for CPAs Course Learning Objectives Course Overview Introduction Organization of the Code Evolution of the Code Scope and Application of the Code Principles of Professional Conduct Review Questions Members in Public Practice Review Questions Rules for Members in Public Practice Integrity and Objectivity Rule Independence Rule Review Questions General Standards Rule Compliance with Standards Rule Accounting Principles Rule Acts Discreditable Rule Contingent Fees Rule Advertising and Other Forms of Solicitation Rule Confidential Client Information Rule Form of Organization and Name Rule Members in Business Other Members Review Questions Glossary of Key Terms |
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