Professional Ethics for CPAs
This course provides an overview of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct. The AICPA 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 as well those that are applicable to members in business, members in public practice, and members in neither business nor public practice. A full copy of the most recent AICPA Code of Professional Conduct is available on the AICPA website and can be accessed here. While this course attempts to reflect all official releases and updates added to the Code through December 2022, you should refer to the latest Code available online for the latest information and updates. 

Course Publication Date: March 23, 2023

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-8043
Recommended CPE:4.00
Delivery Method:QAS Self Study
Level of Knowledge:Overview
Advanced Preparation:None
Recommended Field of Study:Regulatory Ethics
Learning Objectives
  • Identify the different sections of the AICPA Code of Professional Conduct.
  • List the key steps within the conceptual framework approach.
  • Differentiate among threats for members in public practice and business.
  • Recognize examples of threats for both members in public practice and business.
  • Identify appropriate safeguards to be applied to identified threats.
  • Differentiate between the various principles, rules, and interpretations within the Code.
  • Identify activities that may impair a member’s independence.

CPE Depot Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

Sponsor Number: 109423


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