AICPA Ethics Series

Ethics – Mastering the Conceptual Framework Process

This course explores some of the fundamental concepts related to ethics and their overall importance to CPAs in both public practice and in business.  This course primarily focuses on an understanding and application of the Conceptual Framework Process outlined by the AICPA Code of Professional Conduct.  This course also provides examples of threats to a CPA’s compliance with the Code.       

Learning Objectives:

After completing this course, participants should be able to:

  • Recognize the importance of ethics for CPAs
  • Identify ethical standards CPAs should follow
  • Recognize various types of threats both CPAs in public practice and business may face
  • List the three steps in the Conceptual Framework Process prescribed by the AICPA


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: $24.95

Details

Course Code : 99CAM49

Release Date : 04/23/2024
Expire Date : 03/31/2026
Credits :
CPE 1.00
QAS 1.00

Length : 50min
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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