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.

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