Selected Topics in Professional Ethics

Choose the best format that best meets your self-study/on-site group study needs.

(This course covers professional ethics topics other than Independence.)

As a member of the AICPA, you are required to uphold the AICPA's Code of Professional Conduct. Such compliance with the Code helps you retain the confidence of the public, your clients and your peers. Failure to comply could lead to enforcement action against you and/or your firm and result in a variety of sanctions. This revised interactive multimedia CD-ROM course describes the basic tenets of ethical and professional conduct, covering the principles of ethics, and explains why the Code is necessary and how it is organized. You will learn how to identify, describe and respond to conflicts of interest, how to apply ethics rules in your tax practice and when to maintain client confidentiality.

Objectives: 

• Explain the governance of the accounting profession
• Identify the principles that underlie the AICPA Code of Professional Conduct
• Apply AICPA rule interpretations on integrity, objectivity, confidentiality, and advertising
• Describe AICPA non-authoritative guidance that can help members comply with Rules 102-505 of the AICPA Code
• Explain acts discreditable to the profession
• Explain the obligations to exercise due professional care, comply with professional standards, and be competent in performing professional services
• Analyze ethical matters using an ethical decision-making model to determine an appropriate course of action
• Identify the consequences of violating ethical standards
• Apply the ethics rules relating to tax practice, including the AICPA Statements on Standards for Tax Services and IRS Circular No. 230

Prerequisite:  None

Note: The CPE On-Demand course will be accessible immediately after completing the purchase process. Access instructions will be shown on the Order Confirmation Screen and also included in the Order Confirmation Email.

Minimum System Requirements for CD-ROMs
Windows 2000 or above, a minimum video display resolution of 800 by 600 pixels with a minimum color depth of 16-bit (thousands of colors); audio-enabled speakers or headset; 16x CD-ROM drive or faster; Microsoft Internet Explorer version 6 or higher with security settings that allow Java script, shared objects and pop-ups; Macromedia® Flash Player™ version 8 or higher; Adobe® Acrobat® Reader.