Professional Ethics: The American Institute of Certified Public Accountants Comprehensive Course (For Licensure) - ON DEMAND

Overview

Understanding and applying ethical principles and independence requirements is every accounting and finance professional’s responsibility. You'll learn the fundamentals of ethical accounting to help you adhere to professional ethics standards.

Note: For WSCPA members, this course is offered at a $40 discount off the AICPA non-member price. Want a free WSCPA membership?

Highlights

• AICPA Code of Professional Conduct and its Conceptual Framework
• Ethics and independence rules from the AICPA and other regulators, including the U.S. government
•  Activities that discredit the profession
• Ethics interpretations issued by PEEC
• NOCLAR
• AICPA Statements on Standards for Tax Services (SSTSs)
• U.S. Treasury Department’s Circular No. 230
• Internal Revenue Service (IRS) penalty provisions 
  

Prerequisites

None.

Designed For

Accounting and finance professionals earning a CPA license.

Objectives

• Recall ethical rule setters and methodologies for analyzing ethical matters.
• Recognize the interpretations of the "Integrity and Objectivity" rule.
• Identify the provisions of professional conduct.
• Recall how independence rules apply to personal matters.
• Recognize rules for a firm's independence.
• Recognize SEC and PCAOB independence rules.
• Identify ethical regulatory requirements of other regulators.
• Identify ethics rules for the tax practice.
  

Notice

This course is administered by the AICPA and inquiries related to certificates or course content should be directed to them at 800-634-6780 (press option 1).

This course meets the Washington State Board of Accountancy's requirement to become licensed in Washington State (candidate must complete an 8-hour comprehensive course and an examination covering the AICPA Code of Professional Conduct and have obtained a score of 90% or better on the exam). You have 3 attempts to pass the exam before you need to purchase the course again. If you are taking this course to obtain your license, it cannot be used for CPE credit.

Licensed CPAs in Washington State: This course does NOT meet the Washington Board of Accountancy's triennial 4-hour ethics requirement for all CPAs. (Find approved webcasts here or on-demand here.)

Many states do not accept the AICPA course to meet the ethics requirement for earning or maintaining a CPA license. Please contact your state board to determine which ethics course is required to earn your license.