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Course Details

Professional Ethics for CPAs (Course Id 1030)

QAS / Registry
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Author : Kelen Camehl, CPA, MBA
Course Length : Pages: 27 ||| Review Questions: 12 ||| Final Exam Questions: 18
CPE Credits : 3.5
IRS Credits : 0
Price : $33.95
Passing Score : 70%
Course Type: NASBA QAS - Text - Technical - NASBA Registry
Primary Subject-Field Of Study:

Regulatory Ethics - Regulatory Ethics for Course Id 1030

Description :

This course provides an in-depth overview of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct.  The Code of Professional Conduct is a set of principles, rules and interpretations that guides CPAs in the performance of their professional responsibilities.  The course includes a discussion of those principles applicable to all members, but also addresses those requirements for members in business, members in public practice, and members in neither business nor public practice.  A full copy of the most recent AICPA Code of Professional Conduct is available on the AICPA website and can be accessed here.  

Usage Rank : 0
Release : 2020
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : QAS Self Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 06-Oct-2020
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.
Approved Audience :

NASBA QAS - Text - Technical - NASBA Registry - 1030

Keywords : Regulatory Ethics, Professional, Ethics, CPAs, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

Upon completion of this course, you will be able to:
  • Identify the different parts of the AICPA Code of Professional Conduct
  • List the steps within the conceptual framework approach
  • Differentiate between various threats for both members in public practice and members in business
  • Recognize examples of threats for both members in public practice and members in business
  • Identify safeguards to be applied to various identified threats
  • Differentiate between the various principles, rules, and interpretations within the Code
  • Identify those activities that would and would not impair a memberís independence
  • Differentiate between interpretations applicable to members in public practice, members in business, and other members
Course Contents :

Chapter 1 - Professional Ethics for CPAs

Course Learning Objectives

Course Overview


Organization of the Code

Evolution of the Code

Scope and Application of the Code

Principles of Professional Conduct

Review Questions

Members in Public Practice

Review Questions

Rules for Members in Public Practice

Integrity and Objectivity Rule

Independence Rule

Review Questions

General Standards Rule

Compliance with Standards Rule

Accounting Principles Rule

Acts Discreditable Rule

Contingent Fees Rule

Advertising and Other Forms of Solicitation Rule

Confidential Client Information Rule

Form of Organization and Name Rule

Members in Business

Other Members

Review Questions


CPE Regulatory Ethics Course:
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