Understanding and Applying the AICPA Code of Professional Conduct - 2023 (Text Based)

This course provides a high-level overview of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct. This Code prescribes a set of principles, rules and interpretations that guide CPAs in performing their professional responsibilities. The course highlights principles that are applicable to all members as well those applicable to members in business, members in public practice, and members in neither business nor public practice. A copy of the most recent AICPA Code of Professional Conduct is available on the AICPA website.

Learning Objectives:

1. Recognize key sections and organization of the AICPA Code of Professional Conduct

2. Identify the steps included within the conceptual framework approach

3. Distinguish threats for members in public practice and business and recognize examples of each

4. Recognize appropriate safeguards to be applied to identified threats

5. Identify activities that may impair a member's independence

Instructional Method: Self-Study

Review Date: 6/30/2023

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.