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Every CPA must comply with the AICPA’s Code of Professional Conduct, which is a hallmark of the CPA designation. CPAs in public practice must overcome higher barriers, such as when attest service providers must also retain independence. This course provides an overview of the core principles from which the CPA profession is built upon.

Course Highlights:

NOTE:
This course is approved by the Virginia Board of Accountancy (VBOA) to satisfy the Virginia-specific ethics requirement. After completing the course, please fill the required "Ethics Course 2022 Evaluation Form" provided in supporting material and submit by sending to (support@illumeo.com).

Reference:
https://boa.virginia.gov/individual-cpas/cpe/vboa-approved-ethics-course/ethics-course-evaluation/

  • Core principles of the AICPA’s Code of Professional Conduct applicable to all CPAs, including conflicts of interest, preparing and reporting information, competence, confidential information, and more.
  • The importance of maintaining independence for CPAs in public practice, especially when also performing nonattest services for the attest client.

Learning Objectives

  • Discover and describe core principles underlying the AICPA’s Code of Professional Conduct that apply to both CPAs in public practice and industry.
  • Explore and explain common ethical dilemmas faced by all CPAs and how they can be safeguarded to an acceptable level.
Last updated/reviewed: May 5, 2022

3 Reviews (15 ratings)Reviews

5
Member's Profile
The presenter did an extraordinary job of making ethics clear when she stated that you can change jobs (if you are asked to do something unethical), but you cant change your reputation.
5
Member's Profile
Interesting. Enjoyable. Good content. Provided info that i needed to know to help elevate my understanding of ethical behavior.
5
Anonymous Author
The course provides very useful insights on ethics, using scenario cases, and presented in a very clear and concise manner.

Prerequisites

Course Complexity: Foundational

No advanced preparation or prerequisites are required for this course.
This course is designed for - Any CPA who must comply with the AICPA Code of Professional Conduct.

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
  14:42Introduction to Professional Ethical Considerations for CPAs - 2022 Virginia Approved
  7:24AICPA Code of Conduct
  10:34Principles of Professional Conduct
  15:41Independence Rules
  6:27Performing Non-attest Services for an Attest Client
  7:47Conflicts of Interest
  8:56Gifts and Entertainment
  7:18Competence and Client Information Rule
  1:24CPA Not in Public Practice or Business
  20:08Real Life CPA Ethical Dilemmas
CONTINUOUS PLAY
  1:40:20Professional Ethical Considerations for CPAs - 2022 Virginia Approved
SUPPORTING MATERIAL
  PDFSlides: Professional Ethical Considerations for CPAs - 2022 Virginia Approved
  PDFProfessional Ethical Considerations for CPAs - 2022 Virginia Approved Glossary/ Index
  PDFREQUIRED: Ethics Course 2022 Evaluation Form
REVIEW AND TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM