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Understanding and Applying the AICPA Code of Professional Conduct
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Understanding and Applying the AICPA Code of Professional Conduct
Course Description:
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 successful completion of this course, participants will be able to:
• Recognize key sections and organization of the AICPA Code of Professional ConductCourse Description:
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 successful completion of this course, participants will be able to:
• 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
Course Number:
KC24
NASBA Field of Study:
Ethics
Level:
Basic
Author/Instructor:
Kelen F. Camehl, CPA, MBA
Publication Date:
March 2024
CPE Credits:
2
Prerequisites:
None
Advanced Preparation:
None
KC24
NASBA Field of Study:
Ethics
Level:
Basic
Author/Instructor:
Kelen F. Camehl, CPA, MBA
Publication Date:
March 2024
CPE Credits:
2
Prerequisites:
None
Advanced Preparation:
None
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