CPA Ethics: Integrity, Objectivity, and Independence (Course Id 2713)

• Who is this course for?
  This course is for CPAs and other professionals needing Continuing Professional Education (CPE), particularly those seeking to fulfill a 1.5-hour ethics requirement.

• What is this course about or what problem does this course solve?
  This course addresses the ethical responsibilities of CPAs, helping them navigate ethical dilemmas and comply with the AICPA Code of Professional Conduct by focusing on integrity, objectivity, and independence.

• How can the knowledge from this course be used?
  The knowledge from this course can be used to identify ethical threats, apply safeguards, and uphold professional integrity and independence in practice, ensuring compliance with regulatory standards.

• Why is this course important to a CPA or Accountant?
  This course is important because it reinforces ethical competence, which is essential for protecting the public interest and maintaining the CPA profession’s credibility and legal standing.

• When is this course relevant or timely?
  The course is especially relevant for fulfilling periodic ethics CPE requirements and is current as of its latest revision on November 19, 2025.

• How is a course like this consumed or used?
  This is a self-study, text-based course delivered via QAS format, completed independently online, and includes review and final exam questions to earn CPE credit.

CPAs have a considerable responsibility to the public, their profession, the organizations they serve, and themselves.  To protect the public interest and maintain the profession's reputation, CPAs must act with honesty and fairness. The AICPA Code of Professional Conduct (Code) sets the ethical and professional standards for CPAs. Adhering to the Code is a professional obligation and a legal requirement, as violations can result in disciplinary actions and the potential loss of one's CPA license regulated by state boards of accountancy.

This course focuses on building ethical competence to help you navigate ethical dilemmas and adhere to high ethical standards in your practice. It describes the three cornerstones of the CPA profession, including integrity, objectivity, and independence. Centered on the Code, the course addresses specific rules governing CPAs’ professional responsibilities, along with strategies and tools for identifying, evaluating, and responding to ethical challenges. Numerous examples are included to help you apply fundamental ethical concepts and adhere to the relevant provisions of the Code.

This ethics CPE course not only fulfills a 1.5-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 - 2713

Course Learning Objectives

1. Identify circumstances that could compromise integrity and objectivity
2. Recognize the indicators of impairment of independence

Chapter 1 - CPA Ethics: Integrity, Objectivity, and Independence

Part I:  Professional Ethics

Importance of a Code of Ethics

Structure of AICPA Code

Part II Integrity and Objectivity

Overview

Conceptual Framework

Step 1: Identify Threats

Step 2: Evaluate the Significance of a Threat

Step 3: Identify and Apply Safeguards

Conceptual Framework Toolkit

Conflicts of Interest

Gifts and Entertainment

Preparing and Reporting Information

Client Advocacy

Use of a Third-Party Service Provider

Responding to Noncompliance with Laws and Regulations

Review Questions - Section 1

Part III: Independence

Overview

Conceptual Framework

Fees

Unpaid Fee

Determining Fees for an Attest Engagement

Fee Dependency

Financial Interests

General Rules

Unsolicited Financial Interests

Mutual Funds

Loans and Leases

Business Relationships

Cooperative Arrangements

Joint Closely Held Investments

Family Relationships

Employment with the Attest Client

Participation in an Employee Benefit Plan

Close Relatives

Simultaneous Employment or Association with an Attest Client

Evaluation of Threats

Exceptions

Actual or Threatened Litigation

Nonattest Services

Scope and Applicability

General Requirements

Bookkeeping, Payroll, and Other Disbursements

Tax Services

Breach of an Independence Interpretation

Review Questions - Section 2

Appendix A: Conflicts of Interest Situations

Appendix B: Threats to Independence

Appendix C: Conceptual Framework Worksheet

Appendix D: Management Responsibilities

Glossary