CPA's Guidebook for Ethical Behavior: Code of Professional Conduct
Date: Monday, December 21, 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 |
|
Ethical decision‑making is fundamental to the CPA profession. This course offers a clear, practical, and comprehensive exploration of the AICPA Code of Professional Conduct, equipping participants to recognize ethical issues, apply structured decision‑making frameworks, and uphold their responsibility to the public interest.
Through engaging real‑world case studies, interactive examples, and analysis of core principles such as integrity, objectivity, independence, due care, and confidentiality, this course provides CPAs with the tools necessary to navigate complex professional dilemmas and maintain compliance in a changing regulatory environment. Participants will gain strategies for safeguarding ethical behavior, enhancing internal controls, and promoting trust within their organizations and the profession.
Who Should Attend
This course is ideal for accounting and finance professionals who must comply with regulatory ethics requirements or regularly face ethical decision‑making responsibilities.
Topics Covered
- Understanding the CPA’s public‑interest obligation and the clean‑hands dilemma
- Distinguishing moral judgment from ethical rules
- Core principles and rules of the AICPA Code of Professional Conduct
- Independence, objectivity, integrity, due care, and confidentiality requirements
- Managing ethical conflicts and implementing effective safeguards
- Common ethical dilemmas in practice and how to resolve them
- Real‑world case studies and applications across various CPA roles
Learning Objectives
- Determine the appropriate ethical course of action when faced with moral or professional conflicts
- Explain the CPA’s duty to the public and how it guides professional conduct
- Describe the ethical obligations outlined within the AICPA Code of Professional Conduct
- Recognize the structure, purpose, and application of key Code principles, including integrity, independence, objectivity, due care, and confidentiality
- Evaluate compliance requirements and identify safeguards that strengthen ethical practices
- Apply ethical reasoning frameworks to resolve dilemmas across tax, audit, advisory, and industry roles
- Identify emerging ethical challenges and adapt to evolving professional standards
Level
Basic
Instructional Method
Group: Internet-based
NASBA Field of Study
Regulatory Ethics (2 hours)
Program Prerequisites
None
Advance Preparation
None
