CPA Ethics: Acts Discreditable to the Profession (Course Id 2712)

• Who is this course for?
  This course is intended for anyone needing Continuing Professional Education (CPE), including CPAs across public practice, business, government, education, and other sectors.

• What is this course about or what problem does this course solve?
  The course addresses how to identify and avoid acts that are discreditable to the CPA profession, helping professionals uphold ethical standards and avoid reputational harm.

• How can the knowledge from this course be used?
  Participants can apply the knowledge to recognize unethical conduct, navigate ambiguous ethical scenarios using a conceptual framework, and uphold the integrity of the accounting profession.

• Why is this course important to a CPA, Accountant, or IRS Enrolled Agent?
  It fulfills a 1-hour ethics CPE requirement and reinforces professional commitment to integrity, justice, and public trust, which are vital to a CPA’s role.

• When is this course relevant or timely?
  This course is always relevant as it deals with ongoing professional ethical responsibilities and is aligned with the most recent version released in 2025.

• How is a course like this consumed or used?
  The course is delivered as a QAS self-study text, completed independently, and requires passing a final exam with a score of 70% or higher to earn CPE credit.

The AICPA Code of Professional Conduct (Code) sets the ethical and professional standards for CPAs to protect the public interest and promote the honesty and objectivity of the profession. The Code mandates rules for act discreditable to the profession, ensuring that CPAs uphold integrity and impartiality. All AICPA members, including those in public practice, business, government, education, and other sectors, are prohibited from engaging in acts that harm their own reputation or that of the profession as a whole. 

This course is designed to help you understand and avoid conduct that would harm the reputation and integrity of the accounting profession. Centered on the Code, this course addresses specific acts considered discreditable to the profession for members in public practice, members in business, and other members, along with discussions of the conceptual framework for situations that are not specifically covered by the Code. This ethics CPE course not only fulfills a 1-hour ethics requirement but also reinforces the commitment of CPAs to idealism, justice, and fairness, which are fundamental to their role in society.
 

NASBA QAS - Text - NASBA Registry - 2712

Course Learning Objectives

1. Identify acts considered discreditable to the profession
2. Recognize the conceptual framework process for unspecified situations

Chapter 1 - CPA Ethics: Acts Discreditable to the Profession

Part I:  Importance of Professional Ethics

Part II: Acts Discreditable to the Profession

Overview

Conceptual Framework

Step 1: Identify Threats

Step 2: Evaluate the Significance of a Threat

Step 3: Identify and Apply Safeguards

Conceptual Framework Toolkit

Ethical Conflicts

Common Ethical Violations

Unprofessional Conduct

Legal & Regulatory Breaches

Work-Related Misconduct

Client & Record Issues

Review Questions

Glossary