General Ethics for CPAs

4 Credits: Behavioral Ethics


Webcasts are available for viewing Monday – Saturday, 8am – 8pm ET.
Without FlexCast, you must start with enough time to finish. (1 Hr/Credit)

 Secure Transaction

General Ethics for CPAs

Course Level
CPE Credits

4 Credits: Behavioral Ethics

Course Description

This comprehensive course is designed to equip CPAs with a thorough understanding of ethical principles and their application in professional settings. It offers an insightful exploration into ethical thought, core values of the CPA profession, and practical application of these values in ethical reasoning. By focusing on the AICPA Code of Professional Conduct and incorporating case studies, the course provides participants with real-world scenarios to reinforce their understanding.

The benefits of this self-study CPE course extend beyond mere knowledge acquisition. Participants will develop a nuanced understanding of ethical behavior in the context of both social and professional groups. They will gain an in-depth knowledge of the AICPA Code of Professional Conduct, enabling them to navigate ethical dilemmas with confidence and clarity. Furthermore, the course provides specific insights into the ethical requirements of CPA tax practitioners under Treasury Department Circular No. 230, ensuring that participants are well-versed in these critical regulations. This course is an invaluable resource for CPAs seeking to uphold the highest standards of ethical conduct in their professional practice, enhancing their credibility and trustworthiness in the field.

Show More
Show Less

Learning Objectives

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

Chapter 1

  • Recognize ethical behavior in context of social and professional groups
Chapter 2
  • Describe the AICPA Code of Professional Conduct
Chapter 3
  • Describe the requirements of tax practitioners under Treasury Department Circular No. 230
Show More
Show Less

Course Specifics

Course ID
Revision Date
April 22, 2024

There are no prerequisites

Advanced Preparation


Number of Pages

Compliance Information

NASBA Provider Number: 103220
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-E-02080-22-S
IRS Ethics Credits: 4
CTEC Provider Number: 2071
CTEC Course Number: 2071-CE-1408
CTEC Ethics Credits: 4

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.

CTEC Notice: California Tax Education Council DOES NOT allow partial credit, course must be taken in entirety. Western CPE has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual “continuing education” requirement imposed by the State of California for CTEC Registered Tax Preparers. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, by phone toll-free at (877) 850-2832, or on the Internet at

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 …