Course Information

CPA CPE > Ohio > CPA

Understanding and Applying the AICPA Code of Professional Conduct

Overview

Elevate your accounting expertise with this course on the AICPA Code of Professional Conduct. You’ll learn to navigate the Code’s sections, understand its conceptual framework, and make ethical decisions. The course provides a high-level overview of essential principles for all CPAs, including those in business, public practice, and other areas.

Summary Details

Hours

2.0

Price

$24.95

4.60 (100 Ratings)

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Learning Objectives

Recognize key sections and organization of the AICPA Code of Professional Conduct
Identify the steps included within the conceptual framework approach
Distinguish threats for members in public practice and business and recognize examples of each
Recognize appropriate safeguards to be applied to identified threats
Identify activities that may impair a member's independence

Designed For:

CPAs in all stages of their career

WebCE® is registered with the National Association of State Boards of Accountancy (NASBA)as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. For more information regarding WebCE administrative policies such as refunds, cancellations and concerns, please contact Support Services at 877-488-9308.

Course Information

Adding additional credit may change exam requirements.

Access Period:	12 months
Prerequisites:	None
Advanced Preparation:	None
Delivery Method:	Self-Study
PDF Download:	Available
Provider of Record:	WebCE
Provider Number:	National Registry ID: 109414
Field of Study:	Regulatory Ethics
Last Reviewed:	June 2025
Study Level:	Basic
Approved For:	Ethics

Exam

Proctor:	No
Passing Grade:	70
Questions:	10

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