Professional Ethics: Using the AICPA Code of Professional Conduct

2 Credits: Regulatory Ethics


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Professional Ethics: Using the AICPA Code of Professional Conduct

Course Level
CPE Credits

2 Credits: Regulatory Ethics

Course Description

This course offers an in-depth exploration of the AICPA Code of Professional Conduct, tailored for CPAs in various professional settings. It features a thorough analysis of the principles, rules, and interpretations of the Code, focusing on a CPA’s responsibilities, integrity, objectivity, and independence. Participants will benefit from understanding the conceptual framework of the reformatted Code, which is essential for maintaining high ethical standards in the accounting profession. The course includes case studies that provide practical insights into professional situations where the Code is applicable, helping participants identify potential threats to ethical compliance and learn how to implement effective safeguards. By the end of this course, participants will be equipped with a robust understanding of the AICPA Code, enhancing their ability to navigate ethical dilemmas and uphold the integrity of the accounting profession.

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Learning Objectives

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

  • Recognize the principles, rules, and interpretations contained in the AICPA Code of Professional Conduct that pertain to a CPA’s responsibilities, the public interest, integrity, objectivity and independence, due care, and the scope and nature of services
  • Identify threats to compliance, noting applicable safeguards to help reduce the occurrence of threats and ethical misconduct
  • Note professional situations in which the rules and interpretations of the Code would apply, specifying actions to mitigate threats and applicable safeguards to implement in order to stay in ethical compliance
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Course Specifics

Course ID
Revision Date
April 19, 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 …