4 Credits: Regulatory Ethics
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.
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
February 21, 2023
There are no prerequisites.
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.
Ethics and Professional Conduct for Texas CPAsJoseph Helstrom, CPA
California Regulatory ReviewDelta CPE LLC
Ethics and Professional Conduct for California CPAsJoseph Helstrom, CPA & Patricia McCarthy, MBA
Meet The Experts
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 …