Today, everyone is concerned about ethics. We want to act ethically as well as professionally. This course summarizes the nearly two-hundred pages of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct, giving you a clear and concise understanding of its overall framework, principles, and rules.

This course also helps you evaluate procedures and interpretations in the code so that your decision-making and actions are ethically sound regardless of the industry you work in. More importantly, through this course you will gain insight into the meaning behind the code; that is, the formation of a principled professional in all aspects of your career.

Learning Objectives
  • Explore the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct principles, rules, and interpretations with confidence.
  • Identify your professional responsibilities to (a) the organization, (b) your industry, (c) the general public.
  • Discover what constitutes a “principled professional.”
  • Recognize the various ethical conflicts you may encounter in your work.
Last updated/reviewed: August 17, 2023
28 Reviews (86 ratings)

Reviews

5
Anonymous Author
This course provided a great overview of professional responsibilities when navigating ethical conflicts in the workplace, including several relevant case studies. The supporting materials also provided good food for thought to keep key concepts top of mind.

5
Anonymous Author
The is a very informative course. The way in which the concepts are presented is helpful and it is easy to understand. The instructor was engaging and was able to keep this interesting. This course could be useful across many levels of an organization.

5
Anonymous Author
Instructor has engaging presentation skills along with a passion for professional ethics. Useful info for identifying circumstances which may create ethical concerns and a framework for deciding the appropriate course of action.

5
Member's Profile
The principles taught in this course may be difficult to put into practice; but this shows that the person of integrity honors themselves and their profession by sticking to them and following the rules of this code of ethics.

5
Member's Profile
This is an excellent refresher course that I would recommend. It is a good suggestion to keep the slide materials for future reference and is also great for recertification of the CPP. I highly recommend this course.

5
Member's Profile
I learned about principles of professional conduct from this course, it also gave me food for thought and framework for dealing with ethical conflicts. I recommend this course to any professional.

5
Anonymous Author
A good review of the AICPA Code of professional conduct for an auditor or a person working in business. Easy to understand and put into practice.

5
Member's Profile
This course was very informative. Sometimes things are not black and white, and judgement can be very difficult. Thank you for this guidance.

5
Anonymous Author
Great course with a lot of information and food for though. Helps with making judgements incorporating principles in work and personal life.

4
Anonymous Author
Thought-provoking information. The presenter ends the course by asking the student to consider how these virtues relate to our own life.

4
Anonymous Author
Interesting topic with lessons that can be used not just in the professional environment, but in the personal environment as well

5
Anonymous Author
great course - very much enjoyed the content and the instruction. I learned much valuable information by taking the course.

5
Member's Profile
Interesting course provides an overview of the AICPA. The course gives discusses ethical conflict, and a case study.

5
Anonymous Author
After listening to this course, it's clear Dr. Brancatelli upholds the highest ethics and is a man of integrity.

5
Member's Profile
This course really made me think and consider, not just as an accountant but as a person. Good material.

4
Member's Profile
Appreciated the urging to reflect and think on how this applies to specific circumstances in your life.

4
Anonymous Author
This is a nice overview of the AICPA that includes case study. It is not the most exciting topic. :)

5
Anonymous Author
I enjoyed learning about the AICPA code. It is always a great to have reminders about ethics.

5
Anonymous Author
Great content. Very detailed and informative. I would recommend this to coworkers.

5
Member's Profile
Good overview of the AICPA code of conduct with explanations and case studies.

5
Member's Profile
Very interesting webinar. I'm sure it will help in our day to day operations.

4
Anonymous Author
Good reminder to have integrity in both business and in your personal life.

5
Anonymous Author
Great. Course. Learned. A lot of. Things.

5
Anonymous Author
The information in this course was presented in a clear and consice manner.

3
Anonymous Author
Good Class. Very informative and will be a good class to use at work.

5
Anonymous Author
Great layout and explanation. I really enjoyed it. Thank you!

5
Member's Profile
Great course and step into ethics within accounting.

5
Anonymous Author
Good but tough course. Would recommend. Thank you!

Prerequisites
Course Complexity: Foundational

Familiarity with applicable local, state, and/or federal guidelines; the AICPA Code of Professional Conduct; Conceptual Framework Toolkit for Members in Business.

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 AND OVERVIEW
  Introducton to The Principled Professional: Applying the AICPA Code of Professional Conduct in Business11:05
  "Kathleen" : A Case Study1:33
  A Conceptual Framework11:25
  The Four-Step Process11:46
  Rules & Interpretations13:04
  Ethical Conflicts5:22
  The "Principled Professional"11:51
CONTINUOUS PLAY
  The Principled Professional: Applying the AICPA Code of Professional Conduct in Business 1:06:05
SUPPORTING MATERIALS
  Slides: Applying the AICPA Code of Professional Conduct in BusinessPDF
  Applying the AICPA Code of Professional Conduct in Business Glossary/IndexPDF
REVIEW AND TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam