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Author: |
Kelen Camehl, CPA, MBA |
Course Length: |
Pages: 22 ||| Review Questions: 10 ||| Final Exam Questions: 10 |
CPE Credits: |
2.0 |
IRS Credits: |
0 |
Price: |
$17.95 |
Passing Score: |
70% |
Course Type: |
Text |
Technical Designation: |
Technical |
Field Of Study: |
Regulatory Ethics |
Approved Audience: |
NASBA QAS - NASBA Registry |
Key Takeaways: |
This course provides a high level overview of the AICPA Code of Professional Conduct, offering practical insights into its rules, principles, and safeguards.
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Frequently Asked Questions: |
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Description: |
This course provides a high level overview of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct. This Code prescribes a set of principles, rules and interpretations that guide CPAs in performing their professional responsibilities. The course highlights principles that are applicable to all members as well those applicable to members in business, members in public practice, and members in neither business nor public practice. A copy of the most recent AICPA Code of Professional Conduct is available on the AICPA website. |
Usage Rank: |
57500 |
Release: |
2022 |
Version: |
1.0 |
Prerequisites: |
None. |
Experience Level: |
Overview |
Additional Contents: |
Complete, no additional material needed. |
Additional Links: |
External: American Institute of Certified Public Accountants (AICPA)
Internal: Understanding and Applying the AICPA Code of Professional Conduct
Internal: Regulatory Ethics Overview
External: AICPA - Independence & Conflicts of Interest (rules for public practice)
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Advance Preparation: |
None. |
Delivery Method: |
QAS Self Study |
Intended Participants: |
Anyone needing Continuing Professional Education (CPE). |
Revision Date: |
07-May-2025 |
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. |
Keywords: |
Understanding and Applying the AICPA Code of Professional Conduct - CPE course for CPAs |
Learning Objectives: |
Course Learning Objectives
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Course Contents: |
Chapter 1 - Understanding and Applying the AICPA Code of Professional Conduct Course Learning Objectives Course Overview Introduction Code Organization Scope and Application Key Principles of Professional Conduct Review Questions Part 1 - Members in Public Practice Review Questions Specific 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 Part 2 - Members in Business Part 3 - Other Members Review Questions Glossary |
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