A Back and Forth Discussion of Ethics for Utah CPAs
Author: Allison McLeod
| CPE Credit: |
4 hours for CPAs |
Ethical decision-making is a core responsibility for Utah CPAs, who must balance client expectations, employer demands, and their duty to act in the public interest. This course provides a practical and engaging exploration of ethical frameworks, the AICPA Code of Professional Conduct, and the Utah-specific rules and regulatory requirements that govern CPA behavior.
Participants will evaluate real-world ethical dilemmas, examine conflicts of interest, and explore issues involving integrity, objectivity, due care, confidentiality, and professional judgment. Through case studies and discussion-based learning, the course equips CPAs with actionable tools to identify ethical threats, apply appropriate safeguards, and confidently navigate complex professional situations while maintaining compliance with Utah’s ethical standards.
Publication Date: February 2026
Topics Covered
- Ethics, morals, values, and the ‘clean hands’ dilemma
- Case studies illustrating ethical conflicts and failures
- AICPA Code of Professional Conduct: foundational principles and rules
- Utah Board of Accountancy: authority, structure, and enforcement actions
- Public interest considerations and professional decision‑making frameworks
- Due care, integrity, objectivity, and independence requirements
- Confidentiality, client records, and proper communication standards
- Use of CPA designation, advertising rules, and discreditable acts
- Consequences of ethics violations under Utah regulations
Learning Objectives
- Determine the appropriate course of action when ethical responsibilities conflict with client or employer interests
- Explain the CPA’s duty to the public and why it overrides organizational pressures
- Describe the ethical obligations contained in the AICPA Code of Professional Conduct and Utah’s CPA rules
- Recognize Utah-specific requirements related to due care, confidentiality, client records, and professional behavior
- Apply ethical reasoning frameworks to assess and resolve real-world ethical dilemmas
- Describe Utah Board of Accountancy expectations related to compliance, enforcement, and use of the CPA designation
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Regulatory Ethics (4 hours)
Program Prerequisites
None
Advance Preparation
None
