Selected Topics in Professional Ethics

(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: 

• Define a code of conduct
• Identify the principles that underlie the AICPA Code of Professional Conduct
• Apply the provisions of the AICPA Code related to integrity and objectivity
• 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

Prerequisite:  None

Value Aid! Includes printable files of related rules and interpretations

Level: Basic
NASBA Field of Study: Regulatory Ethics
Recommended CPE Credit: 3
Important Information on Your CPE Credit