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Behavioral Ethics for CPAs (Video) (Course Id 840)

QAS / Registry
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Author:

 L. Keith Jordan, CPA

Course Length:

 Pages: 3 ||| Review Questions: 4 ||| Final Exam Questions: 5

CPE Credits:

 1.0

IRS Credits:

 0

Price:

 $14.95

Passing Score:

 70%

Course Type:

 Video
Behavioral Ethics for CPAs (Video) - CPE course

Technical Designation:

 NonTechnical

Field Of Study:

 Behavioral Ethics

Approved Audience:

 NASBA QAS - NASBA Registry

Key Takeaways:

This 1 hour video course reviews sources of guidance for handling ethical conflicts, with a focus on the AICPA Code of Professional Conduct.

  • Reviews sources of guidance for resolving ethical conflicts that CPAs may face.
  • Explores ways to steer clear of ethical conflicts before they arise.
  • Focuses on the AICPA Code of Professional Conduct as the primary source of ethical guidance.
  • Worth 1.0 CPE credit in Behavioral Ethics as a self study video course on behavioral ethics for CPAs, requiring a 5 question final exam preceded by 4 review questions (optional) and a 70% passing score.

Frequently Asked Questions:

Behavioral Ethics for CPAs summarizes the AICPA guidance for handling ethical conflicts.

This course defines behavioral ethics and reviews resources available to CPAs facing an ethical decision or dilemma.

Behavioral Ethics for CPAs looks at ethical conflicts in action, examining the choices made and their consequences.

This course is a NonTechnical self study video course worth 1.0 CPE credit across 3 pages of supporting material. The course includes a 5 question final exam preceded by 4 review questions (optional), requiring a 70% passing score. CPEthink is approved by NASBA as a CPE sponsor and lists this course on the NASBA site as a courtesy for CPAs to search https://nasba.org.

Description:

You are about to make an important ethical decision, one that affects you and your client or organization. Make the right decision and everything is fine. Make the wrong decision and…

Who can you turn to for advice?

How did you get here, anyway?

This 1-hour self-study video course will:

  • •review sources of guidance for handling ethical conflicts, with a focus on that found in the AICPA’s Code of Professional Conduct; and•explore ways to steer clear of ethical conflicts.

Usage Rank:

 19565

Release:

 2015

Version:

 1.0

Prerequisites:

 None

Experience Level:

 Overview

Additional Contents:

 Complete, no additional material needed

Additional Links:
External: Behavioral Ethics for CPAs Video NASBA Registry
Internal: General Ethics for CPAs (Course Id 775)
Internal: Understanding and Applying the AICPA Code of Professional Conduct
External: AICPA Code of Professional Conduct (PDF)

Advance Preparation:

 None.

Delivery Method:

 QAS Self Study

Intended Participants:

 Anyone needing Continuing Professional Education (CPE)

Revision Date:

 08-Apr-2026

NASBA Course Declaration:

 Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.

Keywords:

 Behavioral Ethics for CPAs (Video) - CPE course

Learning Objectives:

Course Learning Objectives

•Summarize the AICPA’s guidance for handling ethical conflicts
•Employ sound professional judgment to help avoid ethical conflicts in the first place

Topics Covered:
  • •Defining behavioral ethics•Resources for CPAs facing an ethical decision or dilemma•Relevant portions of the AICPA Code of Professional Conduct•A look at ethical conflicts in action; the choices and the consequences•Ways to avoid ethical conflicts

Course Contents:

Chapter 1 - Behavioral Ethics for CPAs

 

Chapter 1 Review Questions

 

Glossary
Click to go to: AICPA CPE Courses Online | AICPA Ethics Courses | CPE Think
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