Professional Ethics for CPAs

4 Credits: Regulatory Ethics


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Professional Ethics for CPAs

Course Level
CPE Credits

4 Credits: Regulatory Ethics

Course Description

In the fast-paced world of accounting and finance, staying updated with the AICPA Code of Professional Conduct isn’t just a matter of compliance; it’s about maintaining the integrity and quality of your professional service. Many CPAs find themselves overwhelmed by the complexities and nuances within the Code, especially when distinguishing between the roles of members in different practices and identifying potential ethical dilemmas. This challenge can lead to uncertainty and a lack of confidence in navigating ethical decisions.

Our self-study CPE course offers a comprehensive solution to this problem. It delves deeply into the AICPA Code of Professional Conduct, providing clarity on its various components, ethical terms, and the conceptual framework approach. We’ll guide you through the complexities of identifying different threats for members in public practice, business, and other areas. More importantly, the course will equip you with practical strategies to apply safeguards against these threats and maintain your independence in various professional scenarios. By the end of this course, you’ll not only be well-versed in the principles, rules, and interpretations of the AICPA ethics Code, but also capable of applying this knowledge in real-world situations, ensuring your professional decisions are both ethical and compliant.

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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
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Course Specifics

Course ID
Revision Date
February 21, 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

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 …