Understanding and Applying the AICPA Code of Professional ConductCode: 27-AICPACODE

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Course Details

Pages:44
Course Overview
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
Upon completion of this course, you will be able to:
  •  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
Category: Regulatory Ethics

Recommended CPE Hours: 2

Level of knowledge: Overview

Prerequisite: General understanding of Regulatory Ethics

Advanced Preparation: None
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