Personal and Professional Ethics for CPAs


Many of the collegial organizations that support different professions have created and adopted a Code of Ethics to serve as a guide to the behavior and responses that are expected of their members. In the case of CPAs, the American Institute of CPAs has developed and adopted a Code of Professional Conduct to provide guidance and rules to all members—those in public practice, industry, government, and education—in the performance of their professional responsibilities.

This video-based course is centered on the AICPA Code of Professional Conduct and begins with a discussion on ethics in general, and the importance of ethics throughout our lives in governing both our professional and personal behavior. The principles of the Code of Professional Conduct are discussed along with several of the rules that apply to daily practice by CPAs. Numerous thought-provoking case studies are discussed throughout the course to encourage the student to plan how to best apply the information presented.

Learning Objectives

After completing this course students will be able to:

  • identify reasons that practicing CPAs should continue to study ethics
  • identify the two main actions that together comprise moral behavior
  • identify the three core values of the accounting profession
  • identify the four basic responsibilities outlined as General Standards of the Profession
  • given a series of different scenarios, correctly recognize situations in which a CPA may depart from the generally accepted accounting principles when preparing a client’s financial statements

Designed For

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

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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