A Basic Ethics Guidebook for Arizona CPAs
Author: Allison McLeod
| CPE Credit: |
4 hours for CPAs |
Arizona CPAs face ongoing ethical challenges as they balance client expectations, employer demands, and an unwavering duty to the public interest. This course provides a practical, accessible guide to understanding and applying ethical principles in real‑world situations, with a strong focus on Arizona‑specific regulatory requirements.
Participants will explore ethical frameworks, the AICPA Code of Professional Conduct, and the Arizona Revised Statutes and Administrative Rules governing CPA behavior. Using real case studies and interactive discussion points, this course helps CPAs recognize ethical red flags, interpret rules in context, and apply sound professional judgment. The program concludes with actionable strategies for putting ethics into practice in everyday professional engagements.
Publication Date: February 2026
Designed For
This course is ideal for accounting professionals who must comply with Arizona’s ethics requirements or who regularly face ethical decision‑making responsibilities.
Topics Covered
- Ethics, morals, and values in today’s CPA profession
- The ‘clean hands’ dilemma and ethical conflict scenarios
- AICPA Code of Professional Conduct: key principles and rules
- Arizona state-specific requirements: statutes, administrative rules, and board authority
- Independence, integrity, objectivity, and due care
- Confidentiality, client records, and ethical communication practices
- Firm names, advertising rules, and public interest considerations
- Consequences of noncompliance: disciplinary actions and case study analysis
- Real‑world ethical dilemmas across audit, tax, and advisory settings
Learning Objectives
- Recognize ethical obligations of CPAs through the analysis of real and hypothetical case studies
- Explain how to apply ethical judgment when professional responsibilities conflict with organizational or client expectations
- Identify and interpret the AICPA Code of Professional Conduct and Arizona laws relevant to CPA practice
- Explain how to uphold not only technical compliance but also the intent and spirit of ethical standards
- Determine the appropriate professional response to ethical dilemmas across various practice environments
- Define the implications of Code violations and the impact on a CPA’s professional responsibilities
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Regulatory Ethics (4 hours)
Program Prerequisites
None
Advance Preparation
None
