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
Instructor
Allison McLeod
Allison M. (Yee) McLeod, LL.M., JD, CPA, is currently a Senior Lecturer at the University of North Texas in Denton, Texas. She received Bachelor of Business Administration and Juris Doctor degrees from Baylor University, and a Master of Legal Letters (LL.M.) degree specializing in Taxation from the Southern Methodist University School of Law. Professor McLeod has also studied British and Art History at the University of Sussex, England.
Prior to joining the UNT faculty in 2010, Professor McLeod held the position of Director of Tax Planning and IRS Audits for Lehigh Hanson North America, a major manufacturer of cement, aggregates and other building materials. Her practice included both federal and international tax planning. Professor McLeod also spent thirteen years specializing in Tax Planning with the JCPenney Corporation, Inc., and two years with Deloitte & Touche in Dallas.
Professor McLeod has taught at the university level graduate classes on Ethics, Tax Research, Multi-jurisdictional Taxation, Individual Taxation and Corporate Income Tax in the past and currently teaches Financial Accounting and Ethics. She has also taught at the UNT College of Law as adjunct faculty. Since 2011, Professor McLeod has been honored to present live and on-line ethics CPE classes to CPAs across the nation. She also serves as an expert witness in accounting malpractice cases and maintains a small private practice serving individuals and small businesses. Professor McLeod has also taught at the University of North Texas College of Law as adjunct faculty. She has served on the Professional Ethics Committee of the Texas Society of CPAs and the AICPA CPA Exam REG Subcommittee.
Professor McLeod is licensed to practice law by the State Bar of Texas since 1992 and has been a Certified Public Accountant since 1993.