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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: June 5, 2021

Included In Certifications

This course is included in the following Certification Programs:

13 CoursesAudit Training 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


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

Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
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 .
Course Syllabus
  1:02Introduction to AICPAs Code of Conduct
  10:42Competency and Due Care
  8:10Responsibilities to Clients
  15:46Independence and Objectivity
  14:02Independence and Objectivity Cont'd
  15:11Performing Attest and Non-Attest Services
  6:18Acts Discreditable
  10:08Resolving Ethical Dilemmas
  7:54Wrap Up
Continuous Play
  1:39:49 AICPA Code of Professional Conduct
Supporting Materials
  PDFSlides: AICPAs Code of Professional Conduct
  PDFAICPAs Code of Professional Conduct Glossary/Index
Review And Test