CPA Ethics: General Standards and Acts Discreditable

1 Credits: Regulatory Ethics


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CPA Ethics: General Standards and Acts Discreditable

Course Level
CPE Credits

1 Credits: Regulatory Ethics

Course Description

In the accounting profession, maintaining high ethical standards is not just a matter of personal integrity; it’s a cornerstone of professional practice. Yet, navigating the nuanced terrain of ethical dilemmas and adhering to the AICPA Code of Professional Conduct can be challenging. CPAs often encounter situations where the right choice isn’t clear-cut, leading to ethical quandaries that can impact their professional standing and the trust placed in them by the public and clients. Without a solid understanding of ethical reasoning and the principles set by the AICPA, CPAs may find themselves at a crossroads, risking non-compliance and potential damage to their professional reputation.

This ethics course is designed to provide CPAs with a thorough grounding in the general standards of professional conduct and business practices as outlined in the AICPA Code of Professional Conduct. It addresses the crucial aspects of ethical reasoning used by accountants, the principles and rules of the AICPA Code, and how to recognize ethical standards and potential violations. The course equips participants with the tools to navigate ethical challenges, fostering a practice that upholds idealism, justice, and fairness. By completing this course, CPAs will be better prepared to handle ethical dilemmas with confidence, ensuring their actions enhance the profession’s integrity.

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Learning Objectives

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

  • Recognize ethical reasoning used by accountants.
  • Identify different principles and rules of the AICPA Code of Professional Conduct.
  • Recognize ethical standards and violations.
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Course Specifics

Course ID
Revision Date
January 29, 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

For many years, Delta CPE LLC has offered a wide variety of continuing education courses for financial professionals. Topics covered by Delta’s courses include accounting, financial management, budgeting, investments, financial statement reporting, business management, IFRS, ethics, valuations, real estate, and business writing. The diversity and breadth of Delta’s course offerings make the company a prolific and unique contributor to the CPE world. Delta’s well-credentialed authors and contributors have also been published in numerous academic and professional journals and quoted by some of the leading financial media outlets.