CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS

Professional Ethics for CPAs

Icon_Self-Study
QAS Self-Study
Icon_Level
Overview
Credits
CPE Credits
4 Credits: Regulatory Ethics

Course Description

The Code of Professional Conduct is a set of principles, rules and interpretations that guides CPAs in the performance of their professional responsibilities. This course provides an in-depth overview of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct. The course includes a discussion of those principles applicable to all members, but also addresses those requirements for members in business, members in public practice, and members in neither business nor public practice. Other topics covered in this course include differentiating between various threats for members of public practice and members in business, identifying safeguards to be applied to various identified threats, and identifying activities that would impair a member’s independence.

Learning Objectives

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

  • Identify the different parts of the AICPA Code of Professional Conduct, noting the effective dates of the revised code
  • Define applicable ethical terms found within the AICPA Code of Professional Conduct
  • Cite the steps within the conceptual framework approach
  • Recognize the various threats applicable to members in public practice, members in business, and other members, noting examples of each
  • Identify safeguards to be applied to various identified threats
  • Identify various principles, rules, and interpretations within the Code
  • Identify those activities that would and would not impair a member’s independence, noting acceptable professional services
  • Specify situations where a member can accept a contingent fee
  • Differentiate between interpretations applicable to members in public practice, members in business, and other members

Course Specifics

Course ID
4160634
Revision Date
August 26, 2021
Prerequisites

There are no prerequisites.

Advanced Preparation

None

Compliance information

NASBA Provider Number: 103220

Course Instructor

Kelen Camehl Headshot
Kelen Camehl, CPA, MBA

Kelen is a recognized author and reviewer of CPE courses and has authored over 120 courses (300+ CPE credit hours) covering a range of accounting, auditing, financial reporting, regulatory, and ethics topics.  His courses are available for purchase from many online CPE providers including the AICPA.  Kelen also 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 …

Kelen Camehl, CPA, MBA Read More »

Professional Ethics for CPAs

Expert Instructors
CPE CREDITS
4 Credits: Regulatory Ethics

$116.00$136.00

Clear
Icon_Self-Study
QAS Self-Study
Icon_Level
Overview
Credits
CPE Credits
4 Credits: Regulatory Ethics

Course Description

The Code of Professional Conduct is a set of principles, rules and interpretations that guides CPAs in the performance of their professional responsibilities. This course provides an in-depth overview of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct. The course includes a discussion of those principles applicable to all members, but also addresses those requirements for members in business, members in public practice, and members in neither business nor public practice. Other topics covered in this course include differentiating between various threats for members of public practice and members in business, identifying safeguards to be applied to various identified threats, and identifying activities that would impair a member’s independence.

Learning Objectives

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

  • Identify the different parts of the AICPA Code of Professional Conduct, noting the effective dates of the revised code
  • Define applicable ethical terms found within the AICPA Code of Professional Conduct
  • Cite the steps within the conceptual framework approach
  • Recognize the various threats applicable to members in public practice, members in business, and other members, noting examples of each
  • Identify safeguards to be applied to various identified threats
  • Identify various principles, rules, and interpretations within the Code
  • Identify those activities that would and would not impair a member’s independence, noting acceptable professional services
  • Specify situations where a member can accept a contingent fee
  • Differentiate between interpretations applicable to members in public practice, members in business, and other members

Course Specifics

Course ID
4160634
Revision Date
August 26, 2021
Prerequisites

There are no prerequisites.

Advanced Preparation

None

Compliance information

NASBA Provider Number: 103220

Course Instructor

Kelen Camehl Headshot
Kelen Camehl, CPA, MBA

Kelen is a recognized author and reviewer of CPE courses and has authored over 120 courses (300+ CPE credit hours) covering a range of accounting, auditing, financial reporting, regulatory, and ethics topics.  His courses are available for purchase from many online CPE providers including the AICPA.  Kelen also 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 …

Kelen Camehl, CPA, MBA Read More »

Professional Ethics for CPAs

Expert Instructors
CPE CREDITS
4 Credits: Regulatory Ethics

$116.00$136.00

Clear