General Ethics for CPAs - 2024 (Text Based)

This course provides an overview of ethical thought as well as the core values of the CPA profession and the application of these values to ethical reasoning.  The AICPA Code of Professional Conduct is used as a basis for ethical conduct for CPAs and case studies are used to reinforce concepts.  Additionally, the ethical requirements of CPA tax practitioners under Treasury Department Circular No. 230 are also covered in the course materials. 

Learning Objectives:

1. Recognize ethical behavior in the context of social and professional groups.
2. Describe the AICPA Code of Professional Conduct.
3. Describe the requirements of tax practitioners under Treasury Department Circular No. 230.

Instructional Method: Self-Study

Review Date: 03/08/2024

Required Components: Written Materials

CPE Final Exam Required Passage Grade: 70%

Please Note: This course must be completed within 1 year of the date of receipt of this course for CPE Credit.

Field of Study: Regulatory Ethics

Level of Knowledge: Beginner

Prerequisites: None

Level: Overview

NASBA Category: Ethics

Recommended CPE:  4 Hours

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FurtherEd is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.