Ethical principles and independence requirements to uphold honesty, objectivity, and professional conduct are examined for accounting and finance professionals earning or maintaining their CPA license.

Ethical accounting is a MUST

Understanding and applying ethical principles and independence requirements is every accounting and finance professional’s responsibility. You'll learn the fundamentals of ethical accounting to help you adhere to professional ethics standards. Essential ethics topics include:

• Viewing and analyzing ethical matters
• Adhering to the AICPA Code of Professional Conduct
• Applying the code’s conceptual framework
• Evaluating conflicts of interest and maintaining confidentiality

Maintaining your independence

Independence rules play a key role in professional ethics as well. Vital topics you'll explore are:

• The AICPA independence rules
• Independence rules regarding personal financial interests, loans, employment, and business relationships that relate to you and your immediate family
• Independence rules from regulators, including the SEC and PCAOB

Other ethics considerations

More topics in professional ethics you'll cover include:

• Rules that apply to government auditors and audits of employee benefit plans, federally funded charitable organizations, financial institutions, and insurance
• Rule interpretations related to gifts and entertainment
• Ethics rules related to professional tax services

Real-world scenarios

Case studies and realistic examples will enhance your comprehension and enable you to practice what you’ve learned.

IMPORTANT NOTICE ABOUT YOUR CPE CREDIT:

Colorado requires this course to obtain CPA licensure.  If you are taking the course for licensure you must pass with a score of 90 percent or higher to qualify towards earning your CPA license. This includes initial licensure or reinstating a retired, inactive, or expired license. For more details please refer to the Code of Colorado Regulations. 

Many states do not accept the AICPA course to meet the ethics requirement for earning or maintaining a CPA license. Please contact your state board to determine which ethics course is required to earn your license.