Ethics for Accountants

5 Credits: Regulatory Ethics


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Ethics for Accountants

Course Level
CPE Credits

5 Credits: Regulatory Ethics

Course Description

This ethics course is feature-rich, offering deep insights into the standards of professional conduct and business practices essential for accountants. Participants will benefit from understanding the AICPA Code of Professional Conduct, the Sarbanes-Oxley Act’s implications, and the IMA’s ethical guidelines. The course stands out by presenting a conceptual framework for handling ethical dilemmas, ensuring accountants are well-prepared for complex decision-making scenarios. Additionally, it provides valuable guidance on responding to ethics inquiries and disciplinary systems within the profession. The benefits are manifold: enhanced professional integrity, up-to-date knowledge of ethical standards, and the ability to apply ethical reasoning in practice, all of which are crucial for maintaining trust and fairness in the accounting profession.

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Learning Objectives

After completing 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.

Chapter 3

  • Identify the key provisions of the Sarbanes-Oxley Act that influence auditor independence;
  • Recognize licensing and disciplinary mechanisms within the profession; and
  • Identify the ethical standards by the Institute of Management Accountants.
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Course Specifics

Course ID
Revision Date
June 12, 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.