Regulatory Ethics
There are no prerequisites.

Choose a format

Online Access


Course Description

Professional Ethics for Vermont CPAs is intended to provide the Vermont CPA with training in the ethical requirements of the profession. The course provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning. Administrative Rules of the Vermont Board of Public Accountancy related to ethics are covered in detail along with the AICPA Code of Professional Conduct. Case studies are utilized throughout to emphasize subject matter.


Joseph Helstrom, CPA

Joseph Helstrom, CPA, is a partner at CFO Resources, LLC, a company focused on training and courseware for CPAs. He’s also the owner of Mill Creek Publishing LLC. Joe has over 30 years of experience as a CPA in both public accounting and industry, with extensive experience in financial reporting and analysis, treasury, tax, information technology, legal and regulatory matters, and strategic planning.

After graduation from Butler University with a degree in accounting, Joe got his start at Ernst & Young. Subsequent to that, he has served for several different companies as a chief financial officer; director of treasury and tax; controller; and manager of financial planning, reporting, and analysis.

Joe and his wife, Patricia McCarthy, produce self-study courses for Western CPE and have published articles in Missouri and Texas CPA society publications titled “Incorporating Excel Arrays into Your Audit Plan.”

Course Specifics

Regulatory Ethics
Feb 20, 2018
There are no prerequisites.

Compliance Information

Qualifies for CA Fraud: No

Learning Objectives

Upon successful completion of this course, participants will be able to:

Chapter 1

  • Define ethics from an overall and professional perspective, noting the difference between morals and ethics.
  • Recognize the components of the threats and safeguards approach that can be implemented to identify and mitigate ethical issues not covered by specific rules and interpretations.
  • Identify motivations for ethical lapses.

Chapter 2

  • Define the continuing education requirements for Vermont CPAs.
  • Recognize the ethical standards contained in the Vermont Board of Public Accountancy rules.

Chapter 3

  • Recognize the ethical standards contained in the AICPA Code of Professional Conduct that pertain to members in public practice, members in business, and other members.
  • Identify circumstances where a CPA can accept a commission and the actions a CPA must take when there is a possible conflict of interest.
  • Note circumstances that may or may not impair independence as well as when a contingent fee is permissible.
  • Recognize when an act is considered discreditable, when a compilation report may be issued, and situations where a CPA may disclose confidential client information.

Choose Your Preferred Format

Online Access

Get immediate access to a robust collection of learning and reference materials, allowing you to dive deep into the information you need. Our self-study materials are authored by top-quality, industry experts who focus on helping you grasp concepts quickly using real-life examples. Download your CPE to any device, and take it with you so you can learn when and wherever you want. Complete your CPE with an online exam, and enjoy instant grading with the option to print your certificate immediately upon passing.

online access
Hard Copy

Our self-study materials are authored by top-quality, industry experts. You’ll receive a bound notebook of all the course materials, shipped to you within one business day. In addition, you’ll also have full online access. Each self-study package includes a robust collection of learning and reference materials to help you cover the information efficiently and put it into practice immediately.

hard copy
Self-Study Video

Experience high-quality instruction with our Self-Study Videos, available to you 24/7. With more than 80+ videos currently in the Western CPE Self-Study Video library, you can see and hear our expert instructors deliver the information you need in a dynamic way that allows you to immediately apply your learning. Unlike a live course or webcast, you can complete the course on your own time, playing and pausing as needed. Self-Study Videos allow you to complete your CPE requirements on your own time.

hard copy

Back to top