Regulatory Ethics for CPAs


The AICPA Code of Professional Conduct (“the Code”) is a set of principles, rules, and interpretations that guide CPAs in the performance of their professional responsibilities. For over 100 years, CPAs across the country have voluntarily adhered to the Code in recognition of the accounting profession’s dedication to integrity, objectivity, and independence.

This course provides an in-depth overview of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct. 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.

Learning Objectives

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

  • identify the different parts of the AICPA Code of Professional Conduct
  • 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
  • differentiate between interpretations applicable to members in public practice, members in business, and other members

Designed For

Practicing CPAs, both in public accounting and business and industry -- controllers, accountants, and other financial accounting personnel
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