Regulatory Ethics for CPAs

Study Level:  Basic
Delivery Method:  Online self-study
Provider of Record:  WebCE
Field of Study: Regulatory Ethics
Prerequisites:  None

Course Description: 

This course provides an in-depth overview of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct. The 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, but also addresses those requirements for 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.

Course Learning Objectives:

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

  • identify the different parts of the AICPA Code of Professional Conduct
  • list the steps within the conceptual framework approach
  • differentiate between various threats for both members in public practice and members in business
  • recognize examples of threats for both members in public practice and members in business
  • identify safeguards to be applied to various identified threats
  • differentiate between the various principles, rules, and interpretations within the Code
  • identify those activities that would and would not impair a member’s independence
  • differentiate between interpretations applicable to members in public practice, members in business, and other members
Last Reviewed: July 2016
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