Every CPA must comply with the AICPA’s Code of Professional Conduct, which is a hallmark of the CPA designation. CPAs in public practice must overcome higher barriers, such as when attest service providers must also retain independence. This course will provide an overview of the core principles from which the CPA profession is built upon.
Course ID: CODE
Professional Ethical Considerations for CPAs
Learning Objectives
Upon completion of this course participants will be able to:
- Describe core principles underlying the AICPA’s Code of Professional Conduct that apply to both CPAs in public practice and industry
- Explain common ethical dilemmas faced by all CPAs and how they can be safeguarded to an acceptable level
Major Topics
- Core principles of the AICPA’s Code of Professional Conduct applicable to all CPAs, including conflicts of interest, preparing and reporting information, competence, confidential information, and more
- The importance of maintaining independence for CPAs in public practice, especially when also performing nonattest services for the attest client
Advanced Preparations
None
Who Should Attend
Any CPA who must comply with the AICPA Code of Professional Conduct
Fields of Study
Regulatory EthicsPrerequisites
None