This course provides an in-depth overview of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct. The Code of Professional Conduct is a set of principles, rules and interpretations that guides CPAs in the performance of their professional responsibilities. 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.
Course Publication Date:
June 05, 2020
This course is available with
NO ADDITIONAL FEE if you have an active
all access membership or
ethics membership or can be purchased for
$49.00!
| Author: | Kelen Camehl |
| Course No: | ETH-ETH-8040 |
| Recommended CPE: | 4.00 |
| Delivery Method: | QAS Self Study |
| Level of Knowledge: | Overview |
| Prerequisites: | None |
| Advanced Preparation: | None |
| Recommended Field of Study: | Regulatory Ethics
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Learning Objectives
- Identify the different parts of the AICPA Code of Professional Conduct.
- List the steps within the conceptual framework approach.
- Differentiate between various threats for both members in public practice and members in business.
- Recognize examples of threats for both members in public practice and members in business.
- Identify safeguards to be applied to various identified threats.
- Differentiate between the various principles, rules, and interpretations within the Code.
- Identify those activities that would and would not impair a member’s independence.
- Differentiate between interpretations applicable to members in public practice, members in business, and other members.