Professional Ethics for CPAs


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 who are in neither business nor public practice.

Learning Objectives

Upon completion of this course, you will be able to:

  • identify the different sections of the AICPA Code of Professional Conduct
  • list the key steps within the conceptual framework approach
  • differentiate among threats for members in public practice and business
  • recognize examples of threats for both members in public practice and business
  • identify appropriate safeguards to be applied to identified threats
  • differentiate between the various principles, rules, and interpretations within the Code
  • identify activities that may impair a member's independence

Designed For


Advanced Preparation


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: For more information regarding WebCE administrative policies such as refunds, cancellations and concerns, please contact Support Services at 877-488-9308.

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