CPAs must seamlessly transition to a profession that relies heavily on conformance with technical and ethical standards. It is critical for CPAs to seek to serve the public interest with a strong sense of character, integrity, competence, and due professional care. In addition, CPAs must appropriately safeguard any threats to independence and objectivity.  This course will provide an overview of the basic principles of the AICPA’s Code of Professional Conduct with practical implementation examples.

Major Topics:

  • The AICPA Code of Professional Conduct
  • The Conceptual Framework for Independence
  • Safeguarding independence when performing both attest and non-attest services
  • Real-life difficult scenarios and ethical dilemmas commonly faced by new professionals
Learning Objectives
  • Discover and describe what it means to be a professional.
  • Identify and discuss courteous, conscientious and businesslike behaviors.
  • Explore and explain the importance of character, integrity and serving the public interest.
  • Recognize and describe the importance of appropriately maintaining independence and objectivity.
Last updated/reviewed: August 5, 2023

Included In Certifications

This course is included in the following Certification Programs:

13 CoursesAudit Training Certification - Level 1 - Beginning Staff

  1. Professional Skepticism - Creating a Mindset for Finding Fraud and Error
  2. Audit Documentation - Creating Workpapers That Pass Review
  3. Adapting to the Engagement - Differentiating the Requirements of Preparations, Compilations, Reviews, and Audits
  4. The Audit Risk Model - Understanding Foundational Principles
  5. Internal Control Fundamentals - Satisfying Audit Requirements for Evaluating Design and Implementation
  6. Auditing Cash - Applying Basic Skills to the Starting Point of Any Audit
  7. Auditing PP&E, Including Leases under Topic 842 - Digesting the Risks of Improper Treatment of Tangible Long-Lived Assets
  8. Auditing Inventory - Performing Required Observations and Other Common Procedures
  9. Analytical Procedures - Comprehending Financial Statement Audit Fundamentals
  10. Audit Reporting Fundamentals - Introducing Core Concepts in the Audited Financial Statement Drafting and Issuance Process
  11. AICPAs Code of Professional Conduct - Exploring the Foundational Principles Underlying the CPA Profession as a Whole
  12. Accounting Update - Hot Topics for Preparing Current Period Financial Statements
  13. Auditing & Attest Update - Hot Topics for Current Period Audits and Other Attest Services
9 Reviews (33 ratings)


Anonymous Author
Great references to the relevant rules and case studies.

Member's Profile
First of all the PowerPoints are the ones that refreshed my mind The course was fantastic! This review is excellent. With strong examples and PowerPoint to examine. This was an experience for me.

Member's Profile
It was a great program to follow. However, I felt the quiz and final exam have trick questions. It made it difficult to be positive on my first answer.

Member's Profile
I really liked that there was an instructor for this CPE, and not just reading the material.

Anonymous Author
I really liked the speaker. She was engaging and kept things interesting.

Anonymous Author
I think that all auditors would benefit from taking this course.

Anonymous Author
course was informative and instructor provided good examples

Anonymous Author
I liked this course but it was also not the easiest one.

Anonymous Author
The PowerPoint was thorough and concise. Good job!

Course Complexity: Foundational

No Advanced Preparation or Prerequisites are needed for this course.
Designed For: Accountants who need to understand the foundational principles of the CPA profession.

Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Instructor for this course
Course Syllabus
  Introduction to AICPAs Code of Conduct1:02
  Competency and Due Care10:42
  Responsibilities to Clients8:10
  Independence and Objectivity15:46
  Independence and Objectivity Cont'd14:02
  Performing Attest and Non-Attest Services15:11
  Acts Discreditable6:18
  Resolving Ethical Dilemmas10:08
  Wrap Up7:54
Continuous Play
  AICPA Code of Professional Conduct1:39:49
Supporting Materials
  Slides: AICPAs Code of Professional ConductPDF
  AICPAs Code of Professional Conduct Glossary/IndexPDF
Review And Test