CPA Ethics: Acts Discreditable to the Profession

The AICPA Code of Professional Conduct (Code) sets the ethical and professional standards for CPAs to protect the public interest and promote the honesty and objectivity of the profession. The Code mandates rules for act discreditable to the profession, ensuring that CPAs uphold integrity and impartiality. All AICPA members, including those in public practice, business, government, education, and other sectors, are prohibited from engaging in acts that harm their own reputation or that of the profession as a whole.

This course is designed to help you understand and avoid conduct that would harm the reputation and integrity of the accounting profession. Centered on the Code, this course addresses specific acts considered discreditable to the profession for members in public practice, members in business, and other members, along with discussions of the conceptual framework for situations that are not specifically covered by the Code. This ethics CPE course not only fulfills a 1-hour ethics requirement but also reinforces the commitment of CPAs to idealism, justice, and fairness, which are fundamental to their role in society.