Government Ethics for CPAs


The principle of the “public interest” is fundamental to the responsibilities of auditors and critical in the government environment. CPAs who work in and serve this public sector continuously seek to represent the CPA profession with fair-mindedness and integrity. A solid understanding of ethical standards lies at the heart of this approach.

In this course, we’ll address ethical considerations for CPAs serving for and working with government entities. It will touch upon ethics rules and regulations that CPAs must adhere to when auditing government entities or serving as an employee of the federal government. 

Learning Objectives

After completing this course, you should be able to

  • recall the role state boards of accountancy and the U.S. Government Accountability Office (GAO) play in maintaining ethical standards
  • identify independence and ethics standards contained in Generally Accepted Government Auditing Standards (GAGAS)
  • remember ethics standards and responsibilities for federal and state government employees
  • recognize fraud and scams in connection with federal grants and relief programs

Designed For

CPAs who currently worked in government accounting as well as those who have worked in or plan to work in a government environment. Advisors to applicants for federal grants

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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