Regulatory Ethics: Practical Guidance (Video) (Course Id 2168)

• Who is this course for?
  This course is intended for anyone needing Continuing Professional Education (CPE), particularly CPAs and accounting professionals.

• What is this course about or what problem does this course solve?
  The course provides practical guidance on regulatory ethics by reviewing the AICPA Code of Professional Conduct and Circular 230, helping professionals understand the ethical standards that govern their practice.

• How can the knowledge from this course be used?
  Learners can apply the ethical standards and guidelines discussed to maintain compliance and uphold professional integrity in public accounting or industry settings.

• Why is this course important to a CPA, Accountant, or IRS Enrolled Agent?
  It is important because it reinforces critical ethical principles and regulatory frameworks that ensure CPAs and other professionals act with integrity and within legal boundaries.

• When is this course relevant or timely?
  The course is relevant as of its latest revision on September 4, 2025, and includes recent trends in business ethics, making it timely for current professional practice.

• How is a course like this consumed or used?
  This is a self-study video course that includes review and final exam questions, and it must be completed online within one year of purchase to earn CPE credit.

Ethical standards pronounced by the AICPA and the Department of the Treasury serve as needed guardrails designed to regulate professional behaviors for individuals working in both public accounting and in industry.  During this session, we’ll review two important publications issued by these rule making bodies: 

       1. The AICPA Code of Professional Conduct
       2. Circular 230, Regulations Governing Practice before the Internal Revenue Service

Additionally, we’ll examine the tenets of accounting ethics including a review of recent trends.

Video - NASBA QAS - NASBA Registry - 2168

Course Learning Objectives

1) Recall which branch of ethics is closely aligned with regulatory guidance in organizations.
2) Identify prevailing global trends in business ethics.
3) Recall various threats impacting practitioner independence.
4) Identify professional duties governed by Circular 230.

Chapter 1 - Regulatory Ethics: Practical Guidance

Chapter 1 Review Questions

Glossary