Ethics for CPAs in Business

2 Credits: Behavioral Ethics


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Ethics for CPAs in Business

Course Level
CPE Credits

2 Credits: Behavioral Ethics

Course Description

CPAs in business environments often encounter unique ethical dilemmas that can threaten their compliance with professional standards. Navigating these challenges requires more than just a basic understanding of ethical principles; it demands a deep comprehension of the nuances that differentiate morals from ethics, especially in professional contexts. Without regular reminders and an updated knowledge base, even the most experienced CPAs can find themselves unprepared when confronted with complex ethical situations. The reformatted AICPA Code of Professional Conduct, effective since 2014, adds another layer of complexity, making it essential for professionals to stay current with these changes.

This course offers a comprehensive review of the core values and concepts outlined in the AICPA Code of Professional Conduct, tailored specifically for CPAs in business. It delves into the definitions of morals and ethics, highlighting their differences and relationship to accepted ethical standards. Participants will explore various ethical behaviors within social and professional groups, learn to identify threats to ethical conduct, and understand the safeguards that can be instituted. The course uses realistic examples to demonstrate potential ethical challenges and guides applying ethical reasoning to resolve dilemmas. By the end of this course, CPAs will be well-equipped to uphold ethical standards in their professional practice, ensuring compliance and integrity.

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Learning Objectives

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

  • Define morals and ethics, noting the differences between each as well as their relationship to accepted ethical standards
  • Identify various ethical behaviors in the context of social and professional groups, noting applicable threats to ethical conduct as well as applicable safeguards to institute
  • Note the concepts and standards contained in the AICPA Code of Professional Conduct, including the conceptual framework, as it relates to CPAs in business
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Course Specifics

Course ID
Revision Date
April 22, 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

Joseph Helstrom Headshot

Joseph Helstrom, CPA, is a partner at CFO Resources, LLC, a company focused on training and courseware for CPAs. He’s also the owner of Mill Creek Publishing LLC. Joe has over 30 years of experience as a CPA in both public accounting and industry, with extensive experience in financial reporting and analysis, treasury, tax, information technology, legal and regulatory matters, and strategic planning. After graduation from Butler University with a degree in accounting, Joe got his start at Ernst & Young. Subsequent to that, he has served for several different companies as a chief financial officer; director of treasury and …