The Code of Professional Conduct is a set of principles, rules and interpretations that guides CPAs in the performance of their professional responsibilities. 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. Other topics covered in this course include differentiating between various threats for members of public practice and members in business, identifying safeguards to be applied to various identified threats, and identifying activities that would impair a member's independence.
Upon successful completion of this course, participants will be able to:
- Identify the different parts of the AICPA Code of Professional Conduct, noting the effective dates of the revised code
- Define applicable ethical terms found within the AICPA Code of Professional Conduct
- Cite the steps within the conceptual framework approach
- Recognize the various threats applicable to members in public practice, members in business, and other members, noting examples of each
- Identify safeguards to be applied to various identified threats
- Identify various principles, rules, and interpretations within the Code
- Identify those activities that would and would not impair a member's independence, noting acceptable professional services
- Specify situations where a member can accept a contingent fee
- Differentiate between interpretations applicable to members in public practice, members in business, and other members
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