This course provides an overview of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct. The AICPA Code of Professional Conduct is a set of principles, rules, and interpretations that guides CPAs in the performance of their professional responsibilities. The course includes a discussion of those principles applicable to all members as well those that are applicable to members in business, members in public practice, and members in neither business nor public practice. A full copy of the most recent AICPA Code of Professional Conduct is available on the AICPA website and can be accessed here. While this course attempts to reflect all official releases and updates added to the Code through December 2022, you should refer to the latest Code available online for the latest information and updates.

Learning Objectives:

Identify the different sections of the AICPA Code of Professional Conduct
List the key steps within the conceptual framework approach
Differentiate among threats for members in public practice and business
Recognize examples of threats for both members of public practice and business
Identify appropriate safeguards to be applied to identified threats
Differentiate between the various principles, rules, and interpretations within the Code
Identify activities that may impair a member's independence

Instructional Method: Self-Study

Review Date: 02/06/2023

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

Advanced Knowledge: None

For more information regarding administrative policies such as refunds, cancellations, and complaints, please contact FurtherEd at (912) 666-6282.

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.

Professional Ethics for CPAs - 2023 (Text Based)

Overview

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