This course provides a high-level overview of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct. This Code prescribes a set of principles, rules and interpretations that guide CPA professionals in performing their professional responsibilities. The course highlights principles that are applicable to all members as well those applicable to members in business, members in public practice, and members in neither business nor public practice.

While membership in the AICPA is not needed, accounting professionals who are members must assure that they adhere to the AICPA Code of Professional Conduct and ethical standards. A copy of the most recent AICPA Code of Professional Conduct is available on the AICPA website.

The course also provides an understanding of professional ethics, the AICPA Code of Professional Conduct and also how to maintain ethics and objectivity.

Learning Objectives
  • Recognize key sections and organization of the AICPA Code of Professional Conduct.
  • Identify the steps included within the conceptual framework approach.
  • Discover and distinguish threats for members in public practice and business and recognize examples of each.
  • Recognize appropriate safeguards to be applied to identified threats.
  • Identify activities that may impair a member’s independence.
Last updated/reviewed: August 13, 2023
1 Review (14 ratings)


Member's Profile
Good review of the requirements for professional standards for CPAs.

Course Complexity: Foundational

No advanced preparation or prerequisites are required for this course.

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
  Understanding and Applying the AICPA Code of Professional ConductPDF