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Understanding and Applying the AICPA Code of Professional Conduct

Document Based Self-Study

Ethics (Regulatory)

UNDERSTANDING AND APPLYING THE AICPA CODE OF PROFESSIONAL CONDUCT

There is no video recording for this CPE course - materials are in a printable document.

CPE Processing Fee$60.00

Webinar TranscriptionN/A

Presentation Length Hour(s)2.0 hours

CPE Credits 2.0 hours

Subject Area 2.0 - Ethics (Regulatory)

CE Credits 0.0 hours

Course LevelBasic

Instructional MethodQAS Self-Study

PrerequisitesNone

Advance PreparationNone

Recorded DateFebruary 15, 2023

Date OfferedFebruary 15, 2024

Expiration DateFebruary 15, 2025

Who Should AttendCPA - small firm
CPA - medium firm
CPA - large firm

Course Description

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 Objective:

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

Identify the steps included within the conceptual framework approach

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

Recognize appropriate safeguards to be applied to identified threats

Identify activities that may impair a member’s independence

Self-Study Course Instructions:

FOR DOCUMENT-BASED COURSES

Download the course document(s) (below) and follow prompts contained in the document.

FOR RECORDED COURSES WITH VIDEO

Download any course document(s) (below) which may include handouts, glossary, transcripts, etc. Follow any prompts contained in the documents to help you complete the course. Most documents are searchable.

Play the recording, noting the sectional guides indicating where topics on the agenda are covered and the prompts to pause video playback to respond to a review question (located below the video playback area). The timestamps for review questions are also noted below.

Upon completing the video and successfully answering all review questions, you will then take the final exam.

Additional Materials

Course Document and Glossary

Webinar Technical FAQs

Review Questions

Frequently Asked Questions

CPAacademy self-study courses are online.
The self-study format allows you to a) access the material online 24/7 and b) study at your own pace.
Per NASBA guidelines, you have one year from date of purchase to complete each program.
Complete your final exam at any time and get graded instantly. You can retake the exam at no additional charge (unlimited attempts).
Print your own certificate of completion on the spot upon passing the exam.
Grading policies: a) courses have a minimum passing score 70% b) test takers will not be provided feedback on failed exams.
Upon achieving a passing score, test takers will be notified of the correct answers to the questions missed.

Review Questions
Final Exam

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Kelen Camehl, CPA, MBA

Kelen F. Camehl, CPA, MBA
CPE Author
[email protected]

Kelen is a recognized author and reviewer of CPE courses and has authored over 145 courses (350+ CPE credit hours) covering a range of accounting, auditing, financial reporting, regulatory, and ethics topics. His courses are available for purchase from many online CPE providers including the AICPA. Kelen remained involved in CPA exam content development for nearly 10 years and authored more than a thousand multiple choice questions for various sections of the CPA exam. He also serves as an Editorial Advisor for the AICPA’s "Journal of Accountancy".

Kelen has nearly 20 years of progressive finance and accounting experience. He currently serves as an Accounting Policy Advisor with HP. Prior to HP, he served in multiple accounting roles in the oil & gas industry with ConocoPhillips including technical accounting policy, SOX compliance, and internal audit. He also gained public accounting experience with PricewaterhouseCoopers, working with various clients in the energy, electric, power, gas, and utility sectors.

NASBA Approved

CPAacademy.org (Sponsor Id#: 111889) 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.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222

About Our Presenter

Editorial Advisor for the AICPA’s "Journal of Accountancy" and author and reviewer of continuing professional education (CPE) courses for CPAs and other accounting professionals.