Arizona: A Basic Ethics Guidebook for Arizona CPAs (Video) (Course Id 2851)

• Who is this course for?
  This course is for anyone needing CPE, especially Arizona CPAs who need regulatory ethics education.
• What is this course about or what problem does this course solve?
  This course helps CPAs understand ethical frameworks, the AICPA Code of Professional Conduct, Arizona CPA statutes and rules, and how to respond to ethical dilemmas.
• Where can the knowledge from this course be used?
  The knowledge can be used in Arizona CPA practice, including assurance, attest, compilation, and tax services.
• Why is this course important to a CPA or Accountant?
  This course is important because it helps CPAs apply ethical judgment, place public interest ahead of self-interest, and uphold the intent of professional rules.
• When is this course relevant or timely?
  This course is relevant in 2026 and whenever Arizona CPAs must follow current Arizona statutes, administrative rules, policies, and professional conduct requirements.
• How is a course like this consumed or used?
  This is a QAS self-study video and text course that requires passing a 20-question final exam with a score of 70% or better to earn 4.0 CPE credits.

A CPA is challenged in today’s work world to not only serve his/her client or employer but also to protect the public interest by ensuring that there is transparency in financial reporting or there is fair administration of the tax laws.  In balancing the two interests, a CPA may find him or herself in an ethical dilemma. This course covers not only basic ethical frameworks, but also specific rules from the AICPA Code of Professional Conduct, and the Arizona Revised Statutes, Administrative Rules and Code of Professional Conduct.  These sources govern the practice and responsibilities of Arizona CPAs. It concludes with a section on how a CPA can put his or her ethics into action. 

Course Learning Objectives

By the end of the course, the participant will be able:

1. To apply the ethics of professional accounting as CPAs through the analysis of case studies involving both actual situations and hypothetical facts.
2. To apply ethical judgment in interpreting the rules and determining public interest. Public interest should be placed ahead of self-interest, even if it means a loss of job or client.
3. To analyze and apply the AICPA Code of Professional Conduct and Arizona law that pertain to CPAs licensed to practice in the state of Arizona. Students will become familiar with the Arizona Revised Statutes, Administrative Rules and Code of Professional Conduct, and the Policies adopted by the Board currently in effect and how the statutes, rules, and policies pertain to them. 
4. To determine the course of action that would uphold the intent of the rules in the performance of professional accounting services/work, not just to adhere to the mere technical compliance of such rules.
5. To review and discuss the rules and their implications for persons in a variety of practices, including: