Course Overview
This course explores some of the fundamental concepts related to ethics and their overall importance to CPAs in both public practice and in business.  This course primarily focuses on an understanding and application of the Conceptual Framework Process outlined by the AICPA Code of Professional Conduct.  This course also provides examples of threats to a CPA’s compliance with the Code.

Learning Objectives
Upon completion of this course, you will be able to:
•    Recognize the importance of ethics for CPAs
•    Identify ethical standards CPAs should follow
•    Recognize various types of threats both CPAs in public practice and business may face
•    List the three steps in the Conceptual Framework Process prescribed by the AICPA

Revision Date: 3/14/2024

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
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