Professional Ethics and Code of Conduct (Currently Unavailable)

Author: Joseph P. Helstrom

CPE Credit:  2 hours for CPAs

This course is based upon the reformatted AICPA Code of Professional Conduct which is effective December 15, 2014 (The Conceptual Framework is effective December 15, 2015). This course covers the conceptual framework utilized in the reformatted code as well as the rules and interpretations applicable to CPAs in public practice, business and those defined as “other”, which would include retirees and those between jobs. The entire Code of Professional Conduct is covered in the course and case studies are used to reinforce concepts.

Publication Date: January 2015

Designed For
Practitioners who need an update on AICPA Code of Professional Conduct.

Important Note About Ethics Credit
Each state has a different ethics requirement. State boards of accountancy have final authority on the acceptance of courses for CPE credit. Please check with your State Board to confirm that this ethics course will meet your ethics requirement.

Topics Covered

  • 1.100 Integrity and Objectivity
  • Case Studies
  • 1.130 Preparing & Reporting Information
  • 1.200 Independence
  • 1.300 General Standards Rule
  • 1.310 Compliance with Standards Rule
  • 1.320 Accounting Principles Rule
  • 1.400.001 Acts Discreditable Rule
  • 1.510.001 Contingent Fees Rule
  • 1.520.001 Commissions & Referral Fees Rule
  • 1.600.001 Advertising and other forms of solicitation
  • 1.700.001 Confidential client information rule
  • 1.800.001 Form of organization and name rule
  • 2.100.001 Integrity and Objectivity Rule
  • 2.130.030 Obligation of a Member to His or Her Employer's External Accountant
  • 2.300.001 General standards rule
  • 2.310.001 Compliance with standards rule
  • 2.320.001 Accounting principles rule
  • 2.400.001 Acts Discreditable Rule
  • 2.400.070 Confidential Information from employment or volunteer activities
  • 3.400.001 Acts discreditable rule
  • 3.400.070 Confidential Information from employment or volunteer activities

Learning Objectives

  • Recognize threats to compliance with the Code of Professional Conduct
  • Associate professional situations with the rules, interpretations and safeguards to determine ethical compliance


Instructional Method

NASBA Field of Study
Regulatory Ethics (2 hours)

Program Prerequisites

Advance Preparation

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