Regulatory Ethics: AICPA Code (4hr CPE) (Video) (Course Id 2780)

• Who is this course for?
  This course is designed for anyone needing Continuing Professional Education (CPE), including CPAs in public practice, industry, education, and government who want an overview of regulatory ethics and the AICPA Code of Professional Conduct.

• What is this course about or what problem does this course solve?
  This course covers ethical frameworks and the specific rules governing CPA practice under the AICPA Code of Professional Conduct, helping CPAs navigate ethical dilemmas while balancing client or employer interests with the responsibility to protect the public interest.

• How can the knowledge from this course be used?
  The knowledge from this course can be used to apply ethical judgment in interpreting professional standards, prioritize public interest over self-interest, and properly implement the AICPA Code of Professional Conduct in various professional accounting roles.

• Why is this course important to a CPA or Accountant?
  This course is important because it educates licensees on the intent and application of the AICPA Code of Professional Conduct, reinforcing ethical decision-making and professional responsibilities in performing accounting services.

• When is this course relevant or timely?
  This course is relevant whenever a CPA faces ethical challenges in financial reporting, tax administration, or professional services, and is especially timely for meeting 4.0 CPE credit requirements in regulatory ethics for the 2026 release period.

• How is a course like this consumed or used?
  This course is completed as a 4-hour QAS self-study video and text program that requires participants to pass a 20-question final exam with a minimum score of 70% within one year of purchase to earn CPE credit.

A CPA is challenged in today’s work world to not only serve his/her client or employer but also to protect the public interest by ensuring that there is transparency in financial reporting or there is fair administration of the tax laws.  In balancing the two interests, a CPA may find him or herself in an ethical dilemma. This course covers not only basic ethical frameworks, but also specific rules governing CPA practice and responsibilities. It concludes with a section on how a CPA can put his or her ethics into action. 

Video - NASBA QAS - NASBA Registry - 2780

Course Learning Objectives

a. To educate licensees in ethics of professional accounting as CPAs.
b. To convey the intent of the AICPA Code of Professional Conduct and other codes governing CPAs in the performance of professional accounting services/work, not to adhere to the mere technical compliance of such rules.
c. To assist the CPA in applying ethical judgment in interpreting the rules and determining public interest. Public interest should be placed ahead of self-interest, even if it means a loss of job or client.
d. To review and discuss the AICPA Code of Professional Conduct and their implications for persons in a variety of practices, including:
i. CPAs in client practice of public accountancy who perform attest and non-attest services.
ii. CPAs employed in industry who provide internal accounting and auditing services.
iii. CPAs employed in education or in government accounting or auditing.

Chapter 1 - Regulatory Ethics: AICPA Code

Chapter 1 Review Questions

Key Terms