Course Description

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 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 nonattest services for the attest client

NOTE: This course is approved by the Virginia Board of Accountancy (VBOA) to satisfy the Virginia specific ethics requirement.

Learning Objectives

• Identify core principles underlying the AICPA’s Code of Professional Conduct that apply to both CPAs in public practice and industry
• Recognize common ethical dilemmas faced by all CPAs and how they can be safeguarded to an acceptable level

Prerequisites

• None