Individuals in the accounting profession have a considerable responsibility to the general public. To gain public trust and maintain professionalism, professional conduct and ethical behavior are necessary. Adhering to ethical standards is both a professional obligation and a legal requirement. This course is designed to meet the ethics requirements for Arizona CPAs renewing their licenses. It discusses standards of professional conduct and business practices that should be adhered to by CPAs in order to maximize idealism, justice, and fairness when dealing with the public, clients, and other members of their profession.
The course begins with a presentation of ethics and ethical reasoning, describing the concept of ethics, identifying the causes of unethical behavior, and explaining the process of ethical reasoning. It covers specific rules governing professional conduct, including the AICPA Code of Professional Conduct, along with the conceptual framework approach to coping with ethical dilemmas, and a review of key sections within Arizona Board of Accountancy Statutes, Rules and Regulations. Numerous examples are included to help you have a good understand of ethical standards and apply ethical judgment in interpreting the rules.
Course Publication Date:
November 24, 2025
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: | Delta CPE |
| Course No: | ETH-AZ-4095 |
| 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
- Recognize ethical reasoning used by accountants.
- Identify the different parts of the AICPA Code of Professional Conduct.
- Recognize the core principles within the AICPA Code of Professional Conduct.
- Identify the steps within the conceptual framework approach.
- Recognize independence and objectivity issues.
- Identify ethical standards and violations.
- Identify key sections of the Arizona Accountancy Statutes (A.R.S: Title 32 Chapter 6 - Certified Public Accountants.
- Recognize Arizona Board of Accountancy Rules (A.A.C: Title 32 Chapter 6 Certified Public Accountants.