AICPA Ethics Series

Professional Ethics for CPAs v2.0

This course provides an overview of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct.  The AICPA Code of Professional Conduct is a set of principles, rules and interpretations that guides CPAs in the performance of their professional responsibilities.  The course includes a discussion of those principles applicable to all members as well those that are applicable to members in business, members in public practice, and members in neither business nor public practice.  A full copy of the most recent AICPA Code of Professional Conduct is available on the AICPA website and can be accessed hereWhile this course attempts to reflect all official releases and updates added to the Code through December 2022, you should refer to the latest Code available online for the latest information and updates.

Learning Objectives:

After completing this course, participants should be able to:

  • Identify the different sections of the AICPA Code of Professional Conduct
  • List the key steps within the conceptual framework approach
  • Differentiate among threats for members in public practice and business
  • Recognize examples of threats for both members in public practice and business
  • Identify appropriate safeguards to be applied to identified threats
  • Differentiate between the various principles, rules, and interpretations within the Code
  • Identify activities that may impair a member’s independence


Prerequisites/Advanced Preparation:

None

Speaker / Author:

Kelen is a recognized author and reviewer of CPE courses and has authored over 85 courses (225+ CPE credit hours) covering a range of accounting, auditing, financial reporting, regulatory, and ethics topics.  His courses are available for purchase from many online CPE providers including the AICPA.  Kelen has also remained involved in CPA exam content development for nearly 10 years and has authored more than a thousand multiple choice questions for various sections of the CPA exam.  He also serves as an Editorial Advisor for the AICPA’s "Journal of Accountancy".   

Kelen has over 15 years of progressive finance and accounting experience. He currently serves as an Accounting Policy Consultant with HP, Inc. in Dallas, TX.  Most recently he was located in Budapest, Hungary on a three-year international assignment and served in the company’s Houston, TX location prior to this assignment.  Prior to HP, he served in multiple accounting roles in the oil & gas industry with ConocoPhillips including technical accounting policy, SOX compliance, and internal audit. He also gained public accounting experience with PricewaterhouseCoopers, working with various clients in the energy, electric, power, gas, and utility sectors.


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Price (USD)

Standard: $99.80

Details

Course Code : 99CAM05-v2

Release Date : 06/14/2023
Expire Date : 01/31/2025
Credits :
CPE 4.00
QAS 4.00

Length : 3hr 20min
Course Level : Overview
Course Type : QAS Self-Study
Passing Grade : 70%
Format Type : eLearning
Mobile Compatible
Field Of Study : Regulatory Ethics

Theme : AICPA Ethics Series

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