Accountant Ethics for Pennsylvania

4 Credits: Regulatory Ethics


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Accountant Ethics for Pennsylvania

Course Level
CPE Credits

4 Credits: Regulatory Ethics

Course Description

In the complex and ever-evolving field of accounting, adhering to ethical standards and regulations is crucial, especially in Pennsylvania where state-specific rules apply. The ‘Accountant Ethics for Pennsylvania’ self-study CPE course addresses this critical need for accountants to navigate these standards with precision and integrity. The problem begins with the challenge of comprehensively understanding and applying the principles of the AICPA Code of Professional Conduct alongside the specific regulations set by the Pennsylvania State Board of Accountancy. This CPE course agitates the issue by highlighting the consequences of non-compliance, including the risk of license suspension and the potential for unethical practices such as harassment or conflicts of interest. The solution is provided through a detailed exploration of these ethical and regulatory frameworks. Participants will learn about the different principles within the AICPA Code, types of harassment, discreditable acts, and obligations regarding confidential information. The course also covers the specifics of Pennsylvania’s rules, including CPA examination requirements, continuing professional education, peer reviews, and guidelines for CPA practice in the state. By completing this self-study CPE course, participants will gain a comprehensive understanding of both general and state-specific accounting ethics and regulations, equipping them with the knowledge to practice with the highest degree of integrity and professionalism in Pennsylvania.

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Learning Objectives

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

  • Describe the different principles contained within the AICPA Code of Professional Conduct.
  • Specify the different types of harassment.
  • Describe the types of discreditable acts stated in the AICPA Code of Professional Conduct.
  • Explain the accountant’s obligations related to the release of confidential information.
  • Specify the policies that may apply to the release of confidential information.
  • Identify the characteristics of false or misleading promotional efforts.
  • Describe the obligations of the accountant in relation to the delivery of records to a client.
  • Specify the obligations of the accountant in regard to conflicts of interest.
  • Describe the different types of threats to an accountant’s ability to comply with the AICPA Code of Professional Conduct.
  • Specify the requirements for taking the Pennsylvania CPA examination.
  • Recall the requirements for continuing professional education in Pennsylvania.
  • Recall the requirements for peer reviews in Pennsylvania.
  • Specify the rules associated with the suspension of a license in Pennsylvania.
  • State the rules pertaining to working paper ownership in Pennsylvania.
  • Specify the rules relating to how a person may hold himself out as a CPA in Pennsylvania.
  • Identify the requirements for accepting a commission as a CPA in Pennsylvania.
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Course Specifics

Course ID
Revision Date
March 25, 2024

There are no prerequisites.

Advanced Preparation


Number of Pages

Compliance Information

NASBA Provider Number: 103220

CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.

Meet The Experts

Steven M. Bragg, CPA, is a full-time book and course author who has written more than 300 business books and courses. He provides Western CPE with self-study courses in the areas of accounting and finance, with an emphasis on the practical application of accounting standards and management techniques. A sampling of his courses include the The New Controller Guidebook, The GAAP Guidebook, Accountants’ Guidebook, and Closing the Books: An Accountant’s Guide. He also manages the Accounting Best Practices podcast. Steven has been the CFO or controller of both public and private companies and has been a consulting manager with Ernst & Young and …