Ethics – Mastering the Conceptual Framework Process

1 Credits: Regulatory Ethics


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Ethics – Mastering the Conceptual Framework Process

Course Level
CPE Credits

1 Credits: Regulatory Ethics

Course Description

This course explores some of the fundamental concepts related to ethics and their overall importance to CPAs in both public practice and in business.  This course primarily focuses on an understanding and application of the Conceptual Framework Process outlined by the AICPA Code of Professional Conduct.  This course also provides examples of threats to a CPA’s compliance with the Code.

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Learning Objectives

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

  • Identify ethical standards CPAs should follow
  • Recognize various types of threats both CPAs in public practice and business may face
  • List the three steps in the Conceptual Framework Process prescribed by the AICPA
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Course Specifics

Course ID
Revision Date
June 7, 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

Kelen is a recognized author and reviewer of CPE courses and has authored over 145 courses (350+ CPE credit hours) covering a range of accounting, auditing, financial reporting, regulatory, and ethics topics. Kelen remained involved in CPA exam content development for nearly 10 years and authored more than a thousand multiple choice questions for various sections of the CPA exam. He also serves as an Editorial Advisor for the AICPA’s Journal of Accountancy. Kelen has nearly 20 years of progressive finance and accounting experience. He currently serves as an Accounting Policy Advisor with HP. Prior to HP, he served in multiple …