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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: September 19, 2018

2 Reviews (7 ratings)Reviews

4
Member's Profile
Appreciated the urging to reflect and think on how this applies to specific circumstances in your life.
5
Member's Profile
Good overview of the AICPA code of conduct with explanations and case studies.

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 .
Course Syllabus
INTRODUCTION AND OVERVIEW
  11:05Introducton to The Principled Professional: Applying the AICPA Code of Professional Conduct in Business
  1:33"Kathleen" : A Case Study
  11:25A Conceptual Framework
  11:46The Four-Step Process
  13:04Rules & Interpretations
  5:22Ethical Conflicts
  11:51The "Principled Professional"
CONTINUOUS PLAY
  1:06:05The Principled Professional: Applying the AICPA Code of Professional Conduct in Business
SUPPORTING MATERIALS
  PDFSlides: Applying the AICPA Code of Professional Conduct in Business
  PDFApplying the AICPA Code of Professional Conduct in Business Glossary/Index
REVIEW AND TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM