CPA's Guidebook for Ethical Behavior: Code of Professional Conduct
Author: Allison McLeod
| CPE Credit: |
2 hours for CPAs |
A CPA is challenged in today’s work world to not only serve clients or an employer, but also to protect the public interest by ensuring that there is transparency in financial reporting or there is fair administration of the tax laws. In balancing the two interests, a CPA may find themselves in an ethical dilemma. This course covers not only basic ethical frameworks, but also specific rules governing CPA practice and responsibilities. It concludes with a section on how a CPA can put his or her ethics into action. Join speaker and author, Allison M. McLeod, LL.M., CPA, as she educates and informs CPAs on rules and regulations covering CPA practice standards and their duty to the public! As part of this course, we will also look at real world examples of individuals and companies faced with moral dilemmas.
Publication Date: August 2025
Designed For
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
- AICPA Code of Professional Conduct
Learning Objectives
- Recognize the AICPA Code of Professional Conduct and their implications for persons in a variety of practices
- Determine the correct course of action when moral and ethical paths diverge
- Explain the CPA's duty to the public and when it takes priority over the wishes of the CPA's employer or client
- Describe the practice standards required of professional accountants
- Identify what type of act is conduct such as fraud, dishonesty, or serious negligence in the practice of accounting
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Regulatory Ethics (2 hours)
Program Prerequisites
None
Advance Preparation
None
