Self-Study On-Demand


4 CPE

Professional Ethics for CPAs [2025-2026]

Self-Study On-Demand
4 CPE

Learning Objectives

Upon successful completion of this course, participants will be able to: Identify the different parts of the AICPA Code of Professional Conduct, noting the effective dates of the revised code Define applicable ethical terms found within the AICPA Code of Professional Conduct Cite the steps within the conceptual framework approach Recognize the various threats applicable to members in public practice, members in business, and other members, noting examples of each Identify safeguards to be applied to various identified threats Identify various principles, rules, and interpretations within the Code Identify those activities that would and would not impair a member's independence, noting acceptable professional services Specify situations where a member can accept a contingent fee Differentiate between interpretations applicable to members in public practice, members in business, and other members

Major Topics

Professional Ethics for CPAs AICPA Code of Professional Conduct

CPE Credits Available

4 CPE
4
Ethics

Things to Know About This Course

Course Level

  • Overview

Intended Audience

CPAs

Provider

Western CPE

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