Regulatory Ethics
There are no prerequisites.

Course Description

Many states incorporate the AICPA Code of Professional Conduct into their ethics rules. The Code specifically applies to members of the AICPA; however, in the states that incorporate these rules by reference or have adopted the rules, a CPA is bound to abide by these rules whether or not the CPA is a member of the AICPA. This course is based upon the reformatted AICPA Code of Professional Conduct that became effective in late 2014. The materials cover the conceptual framework utilized in the reformatted Code as well as the rules and interpretations applicable to CPAs in public practice, business, and those defined as other. Case studies are used to reinforce concepts and provide real-life examples of ethical situations where the Code would apply.


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
Mar 12, 2020
There are no prerequisites.

Compliance Information

IRS Provider #: 0MYXB
IRS Course ID: 0MYXB-E-01114-17-S
CTEC Provider #: 2071
CTEC Course ID: 2071-CE-1068
CTEC Ethics Credit: 2
Qualifies for CA Fraud: No

Learning Objectives

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

  • Recognize the principles, rules, and interpretations contained in the AICPA Code of Professional Conduct that pertain to a CPA's responsibilities, the public interest, integrity, objectivity and independence, due care, and the scope and nature of services
  • Identify threats to compliance, noting applicable safeguards to help reduce the occurrence of threats and ethical misconduct
  • Note professional situations in which the rules and interpretations of the Code would apply, specifying actions to mitigate threats and applicable safeguards to implement in order to stay in ethical compliance

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

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