Understanding and Applying the AICPA Code of Professional Conduct


Get ready to elevate your knowledge and expertise in the field of accounting with this exciting course on the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct! Throughout this course, you will gain an understanding of the Code's various sections and organization, enabling you to navigate it with ease. We will explore the conceptual framework approach, empowering you to make ethical decisions in complex situations.

This Code is the gold standard for CPAs, providing a comprehensive set of principles, rules, and interpretations to guide their professional responsibilities. Our course offers a high-level overview of the Code, covering essential principles that apply to all members, as well as specific principles for members in business, public practice, and neither business nor public practice.

Learning Objectives

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

  • 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 who wish to complete a two-hour regulatory ethics course

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

Find this course for your license:

License or Certification