CPA Ethics: Integrity, Objectivity & Independence

2 Credits: Regulatory Ethics


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CPA Ethics: Integrity, Objectivity & Independence

Course Level
CPE Credits

2 Credits: Regulatory Ethics

Course Description

In the accounting profession, adhering to ethical standards such as integrity, objectivity, and independence is not just a matter of compliance, but a cornerstone of professional credibility and public trust. This ethics course confronts the challenges CPAs face in maintaining these standards amidst the complexities of their work with the public, clients, and peers. Centered around the AICPA Code of Professional Conduct, the course provides a structured approach to navigating ethical dilemmas, ensuring that participants are well-equipped to uphold the highest ethical standards in their practice. It addresses ethical reasoning, independence, objectivity issues, and the recognition of ethical standards and violations, crucial for maintaining the profession’s integrity. This course not only fulfills a 2-hour ethics requirement but also reinforces the commitment of CPAs to idealism, justice, and fairness, which are fundamental to their role in society.

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Learning Objectives

Upon completion of this course, you will be able to:

Chapter 1

  • Recognize ethical reasoning used by accountants.

Chapter 2

  • Identify different principles and rules of the AICPA Code of Professional Conduct;
  • Identify independence and objectivity issues; and
  • Recognize ethical standards and violations.
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Course Specifics

Course ID
Revision Date
June 9, 2023

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.