Course Overview
This course provides CPAs with a focused, practical review of the ethical principles and professional standards that govern the accounting profession. Designed to meet state board continuing education requirements for ethics, the course covers the core principles of the AICPA Code of Professional Conduct, independence requirements, confidentiality obligations, and the professional judgment needed to navigate common ethical challenges in practice.
Through concise explanations and realistic scenarios, participants will strengthen their understanding of why ethical standards exist, how to apply the AICPA’s conceptual framework to identify and address threats to objectivity and independence, and how to respond appropriately when professional obligations conflict with client or employer pressures.
This course is designed for efficient, focused learning and satisfies the ethics CPE requirement in most states within a two-hour format.
Who Should Take This Course
- CPAs seeking to fulfill annual or biennial state ethics CPE requirements
- Newly licensed CPAs building foundational ethical knowledge
- CPAs in public practice, industry, government, or education
- Accounting professionals seeking a practical refresher on professional conduct standards
Learning Objectives
Upon successful completion of this course, participants will be able to:
- Explain the core principles of the AICPA Code of Professional Conduct, including integrity, objectivity, and due care
- Apply the AICPA conceptual framework to identify threats to independence and determine appropriate safeguards
- Distinguish between independence of mind and independence in appearance
- Identify circumstances requiring, permitting, or prohibiting disclosure of confidential client or employer information
- Recognize common conflicts of interest and apply appropriate resolution strategies
- Apply ethical decision-making principles to realistic professional scenarios
Course Content
- The Role of Ethics in the CPA Profession
- Overview of the AICPA Code of Professional Conduct
- Independence: Concepts, Threats, and Safeguards
- Confidentiality and Its Limits
- Conflicts of Interest
- Applying Ethical Judgment in Practice: Case Scenarios
Assessment
- 10-question final examination
- Passing score: 70% or higher
- Immediate feedback and answer rationale provided upon completion
This course may satisfy ethics continuing education requirements in most states. Participants are responsible for verifying that this course meets their specific state board’s ethics CPE requirements.
About the instructor
With more than three decades in the accounting profession since 1992, this CPA and QuickBooks ProAdvisor has built a career on precision, integrity, and a genuine passion for helping others navigate the ever-changing world of finance. Beyond his extensive practice experience, he has channeled that expertise into education — developing and teaching Continuing Professional Education (CPE) courses that equip fellow accounting professionals with practical, real-world skills. A graduate of Illinois State University with a BS in Accounting, and having begun his academic journey at the University of Illinois Urbana-Champaign, he combines rigorous training with hands-on experience to deliver instruction that’s both credible and genuinely useful
