Ethics for CPAs in Business (Video) (Course Id 2590)

• Who is this course for?
  This course is for CPAs in business and anyone needing Continuing Professional Education (CPE) credits.

• What is this course about or what problem does this course solve?
  The course addresses ethical reasoning for CPAs in business by examining core professional values and the AICPA Code of Professional Conduct.

• How can the knowledge from this course be used?
  Learners can use the knowledge to identify and apply ethical behavior in professional situations, guided by the AICPA Code and real-world case studies.

• Why is this course important to a CPA, Accountant, or IRS Enrolled Agent?
  It reinforces ethical standards crucial for maintaining public trust and professional integrity in business practices.

• When is this course relevant or timely?
  The course is especially relevant for the 2025 CPE cycle, having been released in 2025 and revised in July 2025.

• How is a course like this consumed or used?
  This is a QAS self-study video course that includes review questions and a final exam, which must be completed within one year for CPE credit.

This course provides an overview of ethical thought as well as the core values of the CPA in business and the application of these values to ethical reasoning.  The AICPA Code of Professional Conduct is used as a basis for ethical conduct for CPAs in business and case studies are used to reinforce concepts.

Video - NASBA QAS - NASBA Registry - 2590

Course Learning Objectives

• Recognize ethical behavior in the context of social and professional groups
• Describe the AICPA Code of Professional Conduct, including the conceptual framework, as it relates to CPAs in business

Chapter 1 - Ethics for CPAs in Business

Chapter 1 Review Questions

Glossary