CPA's Guidebook for Ethical Behavior: Code of Professional Conduct
Date: Wednesday, August 12, 2026
Instructor: Allison McLeod
| Begin Time: |
11:00am Pacific Time
12:00pm Mountain Time
1:00pm Central Time
2:00pm Eastern Time |
| CPE Credit: |
2 hours for CPAs |
|
This course provides CPAs with a comprehensive understanding of ethical responsibilities under the AICPA Code of Professional Conduct. Participants will explore key principles, rules, and interpretations that govern professional behavior, ensuring compliance and integrity in all engagements. Through practical examples and interactive discussions, attendees will learn how to apply ethical standards to real-world scenarios and maintain public trust.
Join speaker and author, Allison M. McLeod, LL.M., CPA, as she educates and informs CPAs on rules and regulations covering CPA practice standards.
Who Should Attend
CPAs in client practice of public accountancy who perform attest and non-attest services, CPAs employed in industry who provide internal accounting and auditing services, and CPAs employed in education or in government accounting or auditing.
Topics Covered
- Countering the Clean Hands Dilemma
- Knowing the difference between moral actions vs. ethical rules
- CPA rules and responsibilities
- Managing ethical conundrums
- Overview of the AICPA Code of Professional Conduct
- Principles and Rules Governing CPA Behavior
- Common Ethical Dilemmas and Practical Solutions
- Case Studies and Real-World Applications
Learning Objectives
- Determine the correct course of action when moral and ethical paths diverge
- Understand the CPA's duty to the public and when it takes priority over the wishes of the CPA's employer or client
- Describe the ethical obligations of a professional accountant
- Recognize the intent of the AICPA Code of Professional Conduct and other codes governing CPAs in the performance of professional accounting services/work
- Recognize the AICPA Code of Professional Conduct and their implications for persons in a variety of practices
- Explain the core principles of the AICPA Code of Professional Conduct
- Apply ethical standards to resolve dilemmas in professional practice
- Evaluate compliance requirements and implement effective safeguards
- Develop strategies to maintain integrity and public confidence
- Identify emerging ethical challenges and adapt to evolving standards
Level
Basic
Instructional Method
Group: Internet-based
NASBA Field of Study
Regulatory Ethics (2 hours)
Program Prerequisites
None
Advance Preparation
None
