| Course Description: |
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CPAs have a considerable responsibility to the public, their profession, the organizations they serve, and themselves. To protect the public interest and maintain the profession's reputation, CPAs must act with honesty and fairness. The AICPA Code of Professional Conduct (Code) sets the ethical and professional standards for CPAs. Adhering to the Code is a professional obligation and a legal requirement, as violations can result in disciplinary actions and the potential loss of one's CPA license regulated by state boards of accountancy.
This course focuses on building ethical competence to help you navigate ethical dilemmas and adhere to high ethical standards in your practice. It describes the three cornerstones of the CPA profession, including integrity, objectivity, and independence. Centered on the Code, the course addresses specific rules governing CPAs’ professional responsibilities, along with strategies and tools for identifying, evaluating, and responding to ethical challenges. Numerous examples are included to help you apply fundamental ethical concepts and adhere to the relevant provisions of the Code.
This ethics CPE course not only fulfills a 2-hour ethics requirement but also reinforces the commitment of CPAs to idealism, justice, and fairness, which are fundamental to their role in society.
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| Learning Objectives: |
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Upon successful completion of this course, participants will be able to:
- Identify circumstances that could compromise integrity and objectivity
- Recognize the indicators of impairment of independence
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| Course Number: |
MO2008 |
| NASBA Field of Study: |
Regulatory Ethics |
| Level: |
Overview |
| Author/Instructor: |
Delta Publishing Group |
| Publication Date: |
November 2025 |
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| CPE Credits: |
2 |
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| Program Prerequisites: |
None |
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| Advanced Preparation: |
None |
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