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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 attesting service providers must also retain independence. This course will provide an overview of the core principles from which the CPA profession is built upon.

Course Highlights:

  • 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 non attest services for the attested client.

 

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 2021 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-2021-evaluation

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: April 18, 2021

1 Review (1 rating)Reviews

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
  13:31Introduction to Professional Ethical Considerations for CPAs
  7:26AICPA Code of Conduct
  10:36Principles of Professional Conduct
  15:41Independence Rules
  6:26Performing Non-attest Services for an Attest Client
  7:45Conflicts of Interest
  8:55Gifts and Entertainment
  7:08Competence and Client Information Rule
  1:24CPA Not in Public Practice or Business
  20:10Real Life CPA Ethical Dilemmas
CONTINUOUS PLAY
  1:39:02Professional Ethical Considerations for CPAs - Virginia Approved
SUPPORTING MATERIAL
  PDFSlides: Professional Ethical Considerations for CPAs
  PDFProfessional Ethical Considerations for CPAs Glossary/ Index
  PDFREQUIRED: Ethics Course 2021 Evaluation Form
REVIEW AND TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM