Ethics - Handbook for CPAs

Course Overview
This course provides a comprehensive overview of ethics for CPAs.  This includes a discussion of how to apply the Conceptual Framework Process prescribed by the AICPA Code of Professional Conduct.  Other topics included in this course include how to identify and manage conflicts of interest as well as how to best protect confidential information.  This course also addresses best practices for how CPAs can avoid committing acts that are discreditable to the profession.  

Learning Objectives
•    Recognize the importance of ethics for CPAs
•    Identify ethical standards CPAs should follow
•    Recognize the three steps in the Conceptual Framework Process prescribed by the AICPA
•    Recognize the importance of identifying and managing conflicts of interest
•    Identify examples of conflicts of interest for both CPAs in public practice and in business
•    Recognize how to approach conflicts of interest
•    Identify best practices for how to prevent or mitigate negative impacts from conflicts of interest
•    Recognize the importance of protecting confidential client information
•    Distinguish between information that is confidential and non-confidential
•    Identify confidentiality requirements based on the AICPA Code of Professional Conduct
•    Recognize best practices for protecting confidential information
•    Recognize examples of discreditable acts and how to avoid them
•    Identify situations where disclosure of CPA exam material would be a discreditable act
•    Recognize ethical requirements for tax returns for yourself and others
•    Identify ethical requirements related to confidential information
•    Recognize best practices for preventing discreditable acts

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
Click here to view cancellation and record retention policies

Balancing Creativity and Integrity: Ethical Financial Reporting for CPAs

Course Overview

This course provides an overview of the ethical imperatives surrounding accuracy and transparency in financial reporting, emphasizing the critical role these principles play in maintaining stakeholder trust and corporate integrity.  This course also addresses the distinction between creative accounting practices and unethical financial reporting.  By better understanding these concepts, CPAs will be better equipped with practical strategies to foster an ethical culture within their organizations and make informed, ethical decisions in complex financial scenarios.

Learning Objectives

Upon completion of this course, you will be able to:
     •  Recognize the ethical principles that underpin accurate and transparent financial reporting
     •  Identify common ethical dilemmas faced by CPAs in financial reporting
     •  Recognize the potential consequences of unethical practices
     •  Differentiate between creative accounting practices and unethical financial reporting

NEW COURSE 6/17/24

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
Click here to view cancellation and record retention policies

Course Overview
This course provides an overview of protecting confidential client information.  This includes a discussion of the importance of protecting this type of information and what types of information may or may not be confidential in nature.  This course specifically focuses on the confidential client information rule prescribed by the AICPA Code of Professional Conduct and provides several examples which illustrate violations of this rule.  This course concludes with a listing of best practices you can apply to protect confidential client information.       

Learning Objectives
Upon completion of this course, you will be able to:
  Recognize the importance of protecting confidential client information
  Distinguish between information that is confidential and non-confidential
  Identify confidentiality requirements based on the AICPA Code of Professional Conduct
  Recognize best practices for protecting confidential information

Revision Date:  3/6/2024
 

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
Click here to view cancellation and record retention policies

Course Description

This course provides an overview of identifying and managing conflicts of interest.  This includes a discussion of the types and severity of conflicts of interests for both CPAs in public practice and in business.  This course also addresses how to best approach conflicts of interests and presents several case studies and examples for how to prevent these situations.  This course also offers best practices that CPAs can apply to prevent or mitigate any negative impacts from conflicts of interest.     

Learning Objectives

Upon completion of this course, you will be able to:

·         Recognize the importance of identifying and managing conflicts of interest

·         Identify examples of conflicts of interest for both CPAs in public practice and in business

·         Recognize how to approach conflicts of interest

·         Identify best practices for how to prevent or mitigate negative impacts from conflicts of interest

Revision Date:  3/5/2024

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
Click here to view cancellation and record retention policies

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
Click here to view cancellation and record retention policies

Professional Ethics for CPAs

This course provides an overview of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct.  The AICPA Code of Professional Conduct is a set of principles, rules and interpretations that guides CPAs in the performance of their professional responsibilities.  The course includes a discussion of those principles applicable to all members as well those that are applicable to members in business, members in public practice, and members in neither business nor public practice.  A full copy of the most recent AICPA Code of Professional Conduct is available on the AICPA website and can be accessed here.  This course reflects all official releases and updates to the Code through June 2020. 

Learning Objectives

Upon completion of this course, you will be able to:

·       Identify the different sections of the AICPA Code of Professional Conduct

·       List the key steps within the conceptual framework approach

·       Differentiate among threats for members in public practice and business

·       Recognize examples of threats for both members in public practice and business

·       Identify appropriate safeguards to be applied to identified threats

·       Differentiate between the various principles, rules, and interpretations within the Code

·       Identify activities that may impair a member’s independence

          Revision Date: 12/12/2022

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
Click here to view cancelation and record retention policies

Course Description

This course is based upon the reformatted AICPA Code of Professional Conduct and covers the conceptual framework utilized in the reformatted code as well as the rules and interpretations applicable to CPAs in public practice, business and those defined as “other”, which would include retirees and those between jobs.  The entire Code of Professional Conduct is covered in the course and case studies are used to reinforce concepts. 

Learning Objectives: 

After completing this course, you will be able to:

·         Recognize threats to compliance with the Code of Professional Conduct.

·         Associate professional situations with the rules, interpretations and safeguards to determine ethical compliance.

   To describe the AICPA’s rules under the Code of Professional Conduct.

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
Click here to view cancellation and record retention policies

This course provides an overview of ethical thought as well as the core values of the CPA in business and the application of these values to ethical reasoning.  The AICPA Code of Professional Conduct is used as a basis for ethical conduct for CPAs in business and case studies are used to reinforce concepts.

After completing this course, you will be able to

·       Recognize ethical behavior in the context of social and professional groups

·       Describe the AICPA Code of Professional Conduct, including the conceptual framework, as it relates to CPAs in business

Revision Date:  2/7/2024

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
Click here to view cancellation and record retention policies

Course Description

Sexual harassment is a frequently discussed topic in employee relations. This course includes an overview of Illinois anti-sexual harassment legislation, discusses types of sexual harassment, provides examples of conduct considered unlawful workplace behaviors, and identifies employers’ responsibilities under Illinois laws.

Licensed CPAs in Illinois are required to complete one hour of sexual harassment prevention training in order to be eligible for license renewal.

Learning Objectives

After completing this course, you will be able to:

1.           Identify Illinois laws that offer employees protections against sexual harassment

2.           Recognize workplace behaviors that may constitute sexual harassment

Field of Study    Business Law - Technical

Level of Knowledge        Overview

Prerequisite       None

Advanced Preparation   None

Revision Date:  2/27/2024

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
Click here to view cancellation and record retention policies

Course Description

This is an ethics course covering the general standards of professional conduct and business practices adhered to by CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. Using the AICPA Code of Professional Conduct, it presents general standards and acts discreditable found within the AICPA Code of Professional Conduct along with ethical dilemmas.  It fulfills a 1-hour ethics requirement.

Field of Study :  Regulatory Ethics
Level of Knowledge:    Overview
CPE:    1 CPE
Prerequisite:    None
Advanced Preparation:    None

Learning Objectives
After studying this course, you will be able to:
•    Recognize ethical reasoning used by accountants.
•    Identify different principles and rules of the AICPA Code of Professional Conduct.
•    Recognize ethical standards and violations.

Revision Date: 5/1/2023

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
Click here to view cancellation and record retention policies

Course Description:

This course provides an overview of ethical thought as well as the core values of the CPA in business and the application of these values to ethical reasoning.  The AICPA Code of Professional Conduct is used as a basis for ethical conduct for CPAs in business and case studies are used to reinforce concepts.

  Learning Objectives:

After completing this course, you will be able to

·       Recognize ethical behavior in the context of social and professional groups

·       Describe the AICPA Code of Professional Conduct, including the conceptual framework, as it relates to CPAs in business

Revision Date: 2/7/2024

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
Click here to view cancellation and record retention policies

Course Description This course provides an overview of ethical thought as well as the core values of the Virginia CPA in business and the application of these values to ethical reasoning. The AICPA Code of Professional Conduct is used as a basis for ethical conduct for CPAs in business and case studies are used to reinforce concepts. The course also includes the Virginia Board of Accountancy mandatory video section.

Learning Objectives

After completing this course, you will be able to:

• Recognize ethical behavior in the context of social and professional groups
  
• Describe the AICPA Code of Professional Conduct, including the conceptual framework, as it relates to CPAs in business
  

Revision Date:  1/30/2024

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
Click here to view cancellation and record retention policies

This course is specifically for Enrolled Agents that need to report to the IRS.  CPE247 is an "IRS Approved Continuing Education Provider"

Course Description

Enrolled Agents have the right to practice before the IRS and represent tax clients.  As such, EAs need to understand the rules and regulations governing the profession, as discussed in Treasury Department Circular 230. This course is designed to help Enrolled Agents fulfill their 2 CPE ethics requirement.  

Learning Objectives

After completing this course, you should be able to:

1.           Recognize the Internal Revenue Service Requirements in Circular 230.

2.           Identify requirements for Enrolled Agents.

3.           Recognize fraud schemes identified by the IRS.

Field of Study    Regulatory Ethics

Level of Knowledge        Basic

CPE Credit Hours             2

Prerequisite       None

Advanced Preparation   None

Revision Date:  2/7/2024

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
Click here to view cancelation and record retention policies

Bernard Madoff Investment Securities LLC was the source of the largest financial fraud in US history. Madoff perpetrated a simple Ponzi scheme whereby older investors were paid with newer investor funds, thus providing the impression of actual investment returns. The extent of the losses related to Madoff's Ponzi scheme have been estimated at $50 - $65 billion.
Many are astounded to hear that Bernard Madoff Investment Securities LLC was audited by a CPA. Unfortunately, Madoff's CPA apparently did not subscribe to the AICPA Code of Conduct as most of the rules contained in the code were ignored. What follows is a case study examining the conduct of Friehling & Horowitz CPA's P.C., the CPA firm that audited Bernard Madoff Investment Securities LLC, within the context of the AICPA Code of Professional Conduct.

Recommended CPE Credits: 2.0
Category: Ethics
Level: Overview.
Prerequisites: None
Advanced Preparation: None
Author:  Joseph Helstrom
Format: Self Study

Learning objectives:
    Recognize professional conduct expected of a certified public accountant and consequences of misconduct under AICPA guidelines.
    Recognize key components of the AICPA Code of Professional Conduct with regard to independence.
    Recognize the AICPA Code of Professional Conduct rules on confidential information and acts discreditable .
    Identify ethical safeguards as outlined by the AICPA.
    Recognize the AICPA Joint Ethics Enforcement Program and its disciplinary actions

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
Click here to view cancellation and record retention policies

Course Description

This is an ethics course covering the AICPA standards of professional conduct and business practices adhered to by accountants in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession.

Field of Study            Regulatory Ethics

Level of Knowledge  Overview

CPE    3 CPE

Prerequisite   None

Advanced Preparation         None

Learning Objectives

After completing this course, you will be able to:

Recognize threats to compliance with the Code of Professional Conduct.

Associate professional situations with the rules, interpretations and safeguards to determine ethical compliance.

To describe the AICPA’s rules under the Code of Professional Conduct.

Revision Date:4/26/23

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
Click here to view cancellation and record retention policies

Course Description:

This is an ethics course for Montana covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach --the threats and safeguards approach –to coping with ethical dilemmas. Also included are some cases of AICPA ethics violations.  It fulfills the 2-hour ethics requirement.

Field of Study    Regulatory Ethics

Level of Knowledge        Overview

CPE        2 CPE

Prerequisite        None

Advanced Preparation   None

Revision Date:  9/20/2023

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
Click here to view cancellation and record retention policies

Course Description

This is an ethics course covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach --the threats and safeguards approach –to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA’s responsibilities are summarized. Also included are some cases of AICPA ethics violations.

Revision Date:  8/15/2023

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
Click here to view cancellation and record retention policies

Course Description

This is an ethics course covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach --the threats and safeguards approach –to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA’s responsibilities are summarized. Also included are some cases of AICPA ethics violations.

Revision Date:  2/7/2024

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
Click here to view cancellation and record retention policies

Course Description

This is an ethics course covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach --the threats and safeguards approach –to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA’s responsibilities are summarized. Also included are some cases of AICPA ethics violations.

Revision Date: 6/21/24

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
Click here to view cancellation and record retention policies

PLEASE NOTE: The Arkansas Board of Accountancy requires a free one hour state specific online course that can be found on their website.  https://www.asbpa.arkansas.gov/licensing/online-ethics-course/ No other providers are allowed to offer the state specific course other than through the Board.  This course will cover the additional 3 credits ethics requirement. 

Course Description

This is an ethics course covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach --the threats and safeguards approach –to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA’s responsibilities are summarized. Also included are some cases of AICPA ethics violations.

Revision Date:  2/7/2024

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
Click here to view cancellation and record retention policies

Course Description

This course does not complete the 1 hour Michigan specific ethics requirement for the Michigan Board of Acountancy.  The 1 hour Michigan Ethics course MUST be taken through the MICPA in accordance with their agreement with the  Michigan Board of Accountancy guidelines. Information can be found through the following link https://www.micpa.org/cpe/michigan-specific-ethics  This course is valid for the 2 general ethics credits required for the State Board. 

This is an ethics course covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach --the threats and safeguards approach –to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA’s responsibilities are summarized. Also included are some cases of AICPA ethics violations.

Revision Date 3/27/2024

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
Click here to view cancellation and record retention policies

Course Description

This is an ethics course covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach --the threats and safeguards approach –to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA’s responsibilities are summarized. Also included are some cases of AICPA ethics violations.

Revision Date:  7/23/2024

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
Click here to view cancellation and record retention policies

Course Description

This is an ethics course for Oregon CPAs covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach --the threats and safeguards approach –to coping with ethical dilemmas. Also included are some cases of AICPA ethics violations.  Chapter 3 covers the specific Oregon Statutes, Rules, and Code of Professional Conduct. An overview of recent case studies pertaining to Board rules is included in the Appendix.

Revision Date:  5/28/2024

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
Click here to view cancellation and record retention policies

Alaska Ethics:  An Overview for Accountants

 After completing this course, you should be able to

 ·         Recognize the purpose of studying ethics.

 ·         Recognize the process of ethical reasoning.

 ·         Recognize the requirements for a CPA in the State of Alaska.

In this course, we will define ethics and provide you with reasons you should be encouraged to continue educating yourself with the goal of achieving the highest standards of ethical conduct.

The course will then discuss ethical reasoning and its application to common dilemmas that you may experience.  Throughout this course, you will be provided with case studies that demonstrate the application of ethical principles, values, and ethical reasoning.

This course will also discuss the Alaska Statutes and Regulations that pertain to CPAs licensed to practice in the state of Alaska. Students will become familiar with the Board of Public Accountancy Statutes and Regulations, Centralized Licensing Statutes, and Centralized Licensing Regulations currently in effect.

Revision Date:  4/5/2024

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
Click here to view cancellation and record retention policies

Learning Objectives

Upon completion of this course, you should be able to:

Define ethics from an overall and professional perspective

Describe the ethical standards contained in the California Accountancy Act

Describe the ethical standards contained in the California Board of Accountancy Regulations

Describe the ethical standards contained in the AICPA Code of Professional Conduct

Prerequisites: None

Level: Overview

NASBA Category: Ethics

Recommended CPE:  4 Hours

Revision Date: 5/28/2024

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
Click here to view cancellation and record retention policies

Course Description:

This 3-hour course is designed to meet the 3-hour Ethics CPE requirement for Ohio CPAs.  It provides an overview of ethical thought along with the core values of the CPA profession.  The applicable laws and rules promulgated under Chapter 4701 of the Ohio Revised Code and Chapter 4701 of the Ohio Administrative Code are covered in detail.  The AICPA Code of Professional Conduct is also covered in detail.  Case studies are utilized throughout the course to emphasize material.

Learning Objectives:

Upon completion of this course, you should be able to:

·         Define ethics from an overall and professional perspective

·         Describe the ethical rules contained in Chapter 4701 of the Ohio Administrative Code

·         Describe the ethical standards contained in the AICPA Code of Professional Conduct

         2024 Revision was approved by the Ohio Board of Accountancy and made available on 5/2/2024.

 Prerequisites: None

Level: Overview

NASBA Category: Regulatory Ethics

Recommended CPE:  3 Hours

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
Click here to view cancellation and record retention policies

This course has been approved for the 2024 CPE reporting year.

This 4 hour course is designed to meet the 4 hour Ethics CPE requirement for Washington State CPA as outlined by the Washington State Board of Accountancy.  This course covers the Washington State Public Accountancy Act and the Board’s rules and policies.  It also discusses the AICPA Code of Conduct and the key differences between Washington State law and the AICPA Code of Conduct.

Course Objective: To understand the statutes and rules that apply to Washington State CPAs and how to apply them in their professional lives.

Upon completion of this course, you should be able to:

·         Understand Public Accountancy Act of Washington State

·         Understand the Revised Code of Washington (RCW) and the Washington Administrative Code (WAC) as they pertain to CPAs

·         Be able to apply statutes and rules to your professional life

·         Understand how the AICPA code of Conduct pertains to your professional life

·         Understand the differences between AICPA Professional Code of Conduct and Washington State Law

Prerequisites: None

Level: Overview

NASBA Category: Ethics

Recommended CPE:  4 Hours

Revision Date:  1/1/2024

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
Click here to view cancellation and record retention policies

Course Description

This is an ethics course covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach --the threats and safeguards approach –to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA’s responsibilities are summarized. Also included are some cases of AICPA ethics violations.

Revision Date:  5/6/2020

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
Click here to view cancellation and record retention policies

Course Description:

This 4-hour course is designed to meet the 4-hour ethics CPE requirement for New Hampshire CPAs.  It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning.  New Hampshire Board rules from Chapter Ac 500 and selected rules from Chapter Ac 400 are covered in detail.  The AICPA Code of Professional Conduct is also covered in detail.  Case studies are utilized throughout the course to emphasize subject matter.

Learning Objectives:

Upon completion of this course, you should be able to:

·         Define ethics from an overall and professional perspective

·         Identify the ethical standards contained in the New Hampshire Board of Accountancy Rules 

·         Identify the ethical standards contained in the AICPA Code of Professional Conduct

Prerequisites: None

Level: Overview

NASBA Category: Regulatory Ethics

Recommended CPE:  4 Hours

Revision Date:  3/27/2024

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
Click here to view cancellation and record retention policies

Course Description

This is an ethics course covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach --the threats and safeguards approach –to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA’s responsibilities are summarized. Also included are some cases of AICPA ethics violations.

Revision Date:  8/15/2023

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
Click here to view cancellation and record retention policies

Course Description

This is an ethics course covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach --the threats and safeguards approach –to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA’s responsibilities are summarized. Also included are some cases of AICPA ethics violations.

Revision Date:  9/20/2023

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
Click here to view cancellation and record retention policies

Ethics for Minnesota includes 2 Courses

4 Hour State Specific Minnesota Regulatory Ethics

4 Hours Ethics for Accountants Overview Behavioral and Regulatory

You must complete BOTH courses for the total 8 credit hours required by the Minnesota Board of Accountancy

Revision Date 4/2/2022

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
Click here to view cancellation and record retention policies

This is a 4 hour course for Utah covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents the AICPA Code of Professional Conduct and an approach --the threats and safeguards approach –to coping with ethical dilemmas. The course includes 1 CPE hour of education on the Utah Certified Public Accountant Licensing Act and Certified Public Accountant Licensing Act Rules, and 3 CPE hours of ethics.

Field of Study: Regulatory Ethics

Level of Knowledge: Overview

Prerequisite: None

Advanced Preparation: None

Revision Date:  4/27/2023

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
Click here to view cancellation and record retention policies

Course Description

This is an ethics course covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach --the threats and safeguards approach –to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA’s responsibilities are summarized. Also included are some cases of AICPA ethics violations.

Revision Date:  2/26/2022

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
Click here to view cancellation and record retention policies

Course Description:

This 1-hour course is designed to meet the 1-hour Ethics CPE requirement for North Carolina CPAs.  It provides an overview of ethical thought along with the core values of the CPA profession.  The contents of the North Carolina Administrative Code, Title 21, Subchapter 08N – Professional Ethics and Conduct, are covered.  Case studies and example disciplinary actions are utilized to emphasize material.

 Learning Objectives

Upon completion of this course, you should be able to:

•             Define ethics from an overall and professional perspective

•             Describe the rules of professional ethics and conduct contained in the North Carolina Administrative Code, Title 21, Subchapter 08N

Prerequisites: None

Level: Overview

NASBA Category: Ethics

Recommended CPE:  1 Hour

Revision Date:  3/1/2023

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
Click here to view cancellation and record retention policies

This is an ethics course for Connecticut CPAs covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach - the threats and safeguards approach - to coping with ethical dilemmas.

Chapter 3 covers Connecticut Licensing Regulations and Codes.

Field of Study:  Regulatory Ethics

Level of Knowledge:  Overview

Prerequisite:  None

Advanced Preparation:  None

Revision Date:  9/12/2023

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
Click here to view cancellation and record retention policies

This course does not fulfill the Colorado Rules and Regulations (CR&R) course requirements for new or reactivating CPAs.That course is offered separately.

Course Description
Individuals in the accounting and auditing profession have a considerable responsibility to the general public. To gain public trust and maintain professionalism, professional conduct and ethical behavior are necessary. This course is designed to meet the ethics requirements for active Colorado CPAs renewing their licenses. It covers standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession.

The course begins with a presentation of ethics and ethical behavior, discussing the relationship between morals and ethics and identifying the causes of unethical behavior. It explains the process of ethical reasoning and how to apply it when dilemmas occur. It addresses the most recent version of the AICPA Code of Professional Conduct, along with the conceptual framework approach to coping with ethical dilemmas. Case studies that demonstrate the application of ethical principles and values are utilized. It discusses the Colorado Statutes and Rules that pertain to CPAs licensed to practice in the State of Colorado. Students will become familiar with the Colorado Revised Statutes, the Rules of the State Board of Accountancy, and the Policies adopted by the Board currently in effect and how the statutes, rules, and policies pertain to them.

Field of Study    Regulatory Ethics
Level of Knowledge    Overview
Prerequisite    None
CPE    4
Advanced Preparation    None

Revision Date: 5/31/2024

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
Click here to view cancellation and record retention policies

Subsequent to the collapse of Enron and the controversies surrounding Arthur Andersen, the Texas State Board of Public Accountancy (TSBPA) decided that two hours of board-approved ethics continuing professional education (CPE) each three years was not enough. Beginning January 1, 2005, every licensee must take a four-hour ethics course on the Board’s Rules of Professional Conduct every two years.  This course is designed to meet that requirement.

In this course, we will define ethics and provide you with reasons you should be encouraged to continue educating yourself with the goal of achieving the highest standards of ethical conduct as a CPA.

The course will then discuss ethical reasoning and its application to common dilemmas that you may experience.

Next, we will review the core values of the CPA profession (integrity, objectivity and independence).

The final chapter of this course will discuss the Texas Board’s Rules of Professional Conduct as they apply to all aspects of professional accounting work whether performed by CPAs in client practice, in industry, in education or in government.  This chapter will also illustrate enforcement procedures which the TSBPA has taken to apply the Rules.

Throughout this course, you will be provided with case studies that demonstrate the application of ethical principles, values, ethical reasoning and the Rules of Professional Conduct.

Revision Date:  3/6/2024

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
Click here to view cancellation and record retention policies

Course Description:

This 4-hour course is designed to meet the 4-hour professional ethics CPE requirement for Massachusetts CPAs.  It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning.  The applicable rules promulgated by the Massachusetts Board of Public Accountancy found in 252 CMR 2.00 and 252 CMR 3.00: Code of Ethics and Rules of Professional Conduct are covered in detail.  The AICPA Code of Professional Conduct is also covered in detail.  Case studies are utilized throughout the course to emphasize material.

 Learning Objectives

Upon completion of this course, you should be able to:

•             Recognize ethics from an overall and professional perspective

•             Recognize the ethical standards contained in the Massachusetts Board of Public Accountancy rules

•             Recognize the ethical standards contained in the AICPA Code of Professional Conduct

Prerequisites: None

Level: Overview

NASBA Category: Ethics

Recommended CPE:  4 Hours

Revision Date:  5/28/2024

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
Click here to view cancellation and record retention policies

Course Description:

This 2-hour course is designed to meet the 2-hour Ethics CPE requirement for Kentucky CPAs.  It provides an overview of ethical thought along with the core values of the CPA profession.  The contents of Kentucky Administrative Regulations, Title 201, Chapter 1, Part 300 – Rules of professional conduct and Part 290-Standards of Practice, are covered.    The AICPA Code of Professional Conduct is covered in detail.  Case studies and example situations are utilized to emphasize material.

Learning Objectives

Upon completion of this course, you should be able to:

•             Define ethics from an overall and professional perspective.

•             Describe the rules of professional conduct contained in the Kentucky Administrative Regulations, Title 201, Chapter 1, Part 300 and Part 290.

•             Describe the ethical standards contained in the AICPA Code of Professional Conduct.

Prerequisites: None

Level: Overview

NASBA Category: Regulatory Ethics

Recommended CPE:  2 Hours 

Revision Date:  3/1/2023    

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
Click here to view cancellation and record retention policies

This is an ethics course for Maryland covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach --the threats and safeguards approach –to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA’s responsibilities are summarized. A brief discussion of the AICPA’s Standards for Tax Service is included along with some specific rules from the Maryland State Board.

Field of Study:     Regulatory Ethics

Level of Knowledge:         Overview

CPE:        4 CPE

Prerequisite:        None

Advanced Preparation:    None

Revision Date:  9/20/2023

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
Click here to view cancellation and record retention policies

These courses are designed to meet the 6 hour ethics AICPA CPE requirement for Rhode Island. It also covers standards of professional conduct and business practices adhered to by accountants such as CPAs, CMAs, and CFMs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. The Sarbanes-Oxley Act and its impact on business ethics and the CPA’s responsibilities are summarized.

Revision Date:  4/3/2023

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
Click here to view cancellation and record retention policies

This course is designed to meet the 4 hour ethics CPE requirement for Maine CPAs. It also covers standards of professional conduct and business practices adhered to by accountants such as CPAs, CMAs, and CFMs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. The Sarbanes-Oxley Act and its impact on business ethics and the CPA’s responsibilities are summarized.

Chapter 1
ETHICS DEFINED

After studying this chapter you will be able to:

1. Define ethics.
2. Differentiate between amoral and ethical values.
3. List and characterize two systems of ethics.
4. Differentiate between legal versus ethical codes.
5. Discuss the development of law and ethics.
6. List examples of philosophers who contributed to the development of ethics.

Chapter 2
AICPA ETHICS

After studying this chapter you will be able to:

1. Differentiate between rulings and principles of the AICPA’ Code of Professional Conduct.
2. Briefly describe the six principles.
3. List the eleven rules.
4. Outline ethics rulings on independence.
5. List consulting services prohibited by the Sarbanes-Oxley (SOX) Act of 2002.
6. Outline the standards for tax services.
7. Explain disciplinary mechanisms within the profession.
8. List the key features of corporate responsibility law (Sarbanes-Oxley act).

Chapter 3
STANDARDS OF ETHICAL CONDUCT FOR PRACTITIONERS OF MANAGEMENT ACCOUNTING AND FINANCIAL MANAGEMENT FOR CERTIFIED MANAGERIAL ACCOUNTANTS (CMA) AND THE CERTIFIED IN FINANCIAL MANAGEMENT (CFM)

After studying this chapter you will be able to:

1. Describe the level of competence required by accountants (CMAs) and financial managers (CFMs).
2. Distinguish between the concepts of confidentiality and integrity.
3. Outline and clarify a method of resolution of ethical conflict.

Chapter 4
MAINE ETHICS

After studying this chapter you will be able to:

1. Outline the professional ethics and conduct for Maine CPAs.
2. Summarize the ethical concepts promulgated in the Code of Professional Conduct.

Revision Date:  2/7/2024

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
Click here to view cancellation and record retention policies

Course Description:

This 4-hour course is intended to provide the Vermont CPA with training in the ethical requirements of the profession.  It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning.  Administrative Rules of the Vermont Board of Public Accountancy related to ethics are covered in detail.  The AICPA Code of Professional Conduct is also covered in detail.  Case studies are utilized throughout the course to emphasize subject matter.

 Learning Objectives

Upon completion of this course, you should be able to:

•             Define ethics from an overall and professional perspective

•             Define the continuing education requirements for Vermont CPAs

•             Recognize the ethical standards contained in the Vermont Board of Public Accountancy rules

•             Recognize the ethical standards contained in the AICPA Code of Professional Conduct

 Prerequisites: None

Level: Overview

NASBA Category: Ethics

Recommended CPE:  4 Hours

Revision Date:  3/27/2024

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
Click here to view cancellation and record retention policies

A course covering standards of professional conduct and business practices adhered to by accountants such as CPAs and CMAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach --the threats and safeguards approach –to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA’s responsibilities are summarized. Also included are some cases of AICPA ethics violations.

This course is designed to meet the 4 hour ethics CPE requirement for Arizona CPAs. It also covers standards of professional conduct and business practices adhered to by accountants such as CPAs, CMAs, and CFMs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. The Sarbanes-Oxley Act and its impact on business ethics and the CPA’s responsibilities are summarized.

Revision Date:  4/27/2023

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
Click here to view cancellation and record retention policies

Course Description:

This 4-hour course is designed to meet the 4-hour ethics CPE requirement for Idaho CPAs.  It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning.  Rules of professional conduct and other rules of the Idaho Administrative Code, IDAPA 24 (Rules of the Idaho Board of Accountancy) and selected statutes from the Idaho Statutes, Title 54, Chapter 2 (the Idaho Accountancy Act), are covered in detail.  The AICPA Code of Professional Conduct is also covered in detail.  Case studies are utilized throughout the course to emphasize subject matter.

Learning Objectives:

Upon completion of this course, you should be able to

Define ethics from an overall and professional perspectiv

Recognize the ethical standards contained in the Idaho Board of Accountancy Rules and the Idaho Accountancy Act

Recognize the ethical standards contained in the AICPA Code of Professional Conduct

Prerequisites: None

Level: Overview

NASBA Category: Regulatory Ethics

Recommended CPE:  4 Hours

Revision Date:  9/20/2023

Course Description:

This 4-hour course is designed to meet the 4-hour ethics and professional conduct CPE requirement for Iowa CPAs.  It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning.  Section 193A of the Iowa Administrative Code, Chapter 13 – Rules of Professional Ethics and Conduct is covered in detail.  The AICPA Code of Professional Conduct is also covered in detail.  Case studies are utilized throughout the course to emphasize subject matter.

Learning Objectives:

Upon completion of this course, you should be able to:

·         Define ethics from an overall and professional perspective

·         Recognize the ethical standards contained in the Iowa Rules of Professional Ethics and Conduct

·         Recognize the ethical standards contained in the AICPA Code of Professional Conduct

Prerequisites: None

Level: Overview

NASBA Category: Ethics

Recommended CPE:  4 Hours

Revision Date:  5/15/2024

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
Click here to view cancellation and record retention policies

Course Description

This is an ethics course for Oklahoma covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach --the threats and safeguards approach –to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA’s responsibilities are summarized. Finally, a brief discussion of the AICPA’s Standards for Tax Service and the IMA’s Statement of Ethical Professional Practice are included.

Field of Study    Regulatory Ethics

Level of Knowledge        Overview

CPE        4 CPE

Prerequisite        None

Advanced Preparation   None

Revision Date:  3/9/2020

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
Click here to view cancellation and record retention policies

Course Overview
This course provides an overview of identifying and preventing discreditable acts in accordance with the AICPA Code of Professional Conduct.  This includes a discussion of the significance of ethics in the CPA profession as well as examples of discreditable acts that CPAs may commit.  This course also includes certain discussions and best practices for how these discreditable acts can be avoided.    

Learning Objectives
Upon completion of this course, you will be able to:
   Identify the significance of ethics in the CPA profession
   Recognize examples of discreditable acts and how to avoid them
   Identify situations where disclosure of CPA exam material would be a discreditable act
   Recognize ethical requirements for tax returns for yourself and others
   Identify ethical requirements related to confidential information
   Recognize best practices for preventing discreditable acts

Revision Date: 3/6/2024

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
Click here to view cancellation and record retention policies

Course Overview
This course provides an overview of identifying and preventing discreditable acts in accordance with the AICPA Code of Professional Conduct.  This includes a discussion of the significance of ethics in the CPA profession as well as examples of discreditable acts that CPAs may commit.  This course also includes certain discussions and best practices for how these discreditable acts can be avoided.    

Learning Objectives
Upon completion of this course, you will be able to:
   Identify the significance of ethics in the CPA profession
   Recognize examples of discreditable acts and how to avoid them
   Identify situations where disclosure of CPA exam material would be a discreditable act
   Recognize ethical requirements for tax returns for yourself and others
   Identify ethical requirements related to confidential information
   Recognize best practices for preventing discreditable acts

Revision Date: 3/5/2024

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
Click here to view cancellation and record retention policies
 

Course Overview
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 CPAs 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.  A copy of the most recent AICPA Code of Professional Conduct is available on the AICPA website.  

Learning Objectives
Upon completion of this course, you will be able to:
•    Recognize key sections and organization of the AICPA Code of Professional Conduct
•    Identify the steps included within the conceptual framework approach
•    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

Revision Date: 12/23/2022

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
Click here to view cancellation and record retention policies

Course Description

This course provides an overview of ethical thought as well as the core values of the CPA profession and the application of these values to ethical reasoning.  The AICPA Code of Professional Conduct is used as a basis for ethical conduct for CPAs and case studies are used to reinforce concepts.  Additionally, the ethical requirements of CPA tax practitioners under Treasury Department Circular No. 230 are also covered in the course materials. 

Learning Objectives

After completing this course, you will be able to

·         Recognize ethical behavior in the context of social and professional groups.

·         Describe the AICPA Code of Professional Conduct.

·         Describe the requirements of tax practitioners under Treasury Department Circular No. 230.

Prerequisites: None

Level: Overview

NASBA Category: Ethics

Recommended CPE:  4 Hours          

Revision Date: 2/7/2024
 

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
Click here to view cancellation and record retention policies

This course is designed to meet the 2 hour CR&R requirement of the Colorado State Board of Accountancy.  The course overviews Colorado’s Accountants Practice Act and examines in depth  CCR 705-1 : RULES OF THE STATE BOARD OF ACCOUNTANCY. It also covers Colorado State Board of Accountants Policies updates.

Learning  Objectives:
To recognize the Colorado statutes and rules that apply to Colorado CPAs and how to apply them in their professional lives.

Topics Covered:

    Overview of Regulatory Requirements
    Review of Colorado Revised Statutes (as they pertain to accountancy), Board of Accountancy Rules, and Policies.
    Legislative changes affecting the accounting profession, as applicable.
    State Board of Accountancy and website overview
    Organization and duties of the Board
    Certified Public Accountant Designation
    Proper use - Holding Out
    Types of Certificates
    Status and maintenance of Certificates
    Licensure‚ Examination and Certification
    Continuing Professional Education
    Disclosures
    Names
    Mobility/Practice Privilege and Reciprocity
    Peer Review
    Professional Conduct
    Unlawful Acts
    Accountant/Client Privilege
    Grounds for Disciplinary Action
    Client Records
    Firms, Firm Registration, and Firm Names

Prerequisites: None

Level: Overview

NASBA Category: Regulatory Ethics

Recommended CPE:  2 Hours

Revision Date:  8/6/2024

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
Click here to view cancellation and record retention policies

Course Overview
This course provides an overview of the independence related rules and interpretations included within the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct.  This Code prescribes a set of principles, rules, and interpretations that guide CPAs in performing their professional responsibilities.  While this code is applicable to both members in business and members in practice, this course focuses on the independence aspects for those members in public practice.  A copy of the most recent AICPA Code of Professional Conduct is available on the AICPA website.  

Learning Objectives
Upon completion of this course, you will be able to:
•    Identify the different sections of the AICPA Code of Professional Conduct
•    Recognize the key steps included within the conceptual framework approach
•    Differentiate among threats for members in public practice and recognize examples of threats to independence
Recognize activities that would and would not impair independence

Revision Date: 1/14/22

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
Click here to view cancellation and record retention policies

Course Overview
This course provides an overview of protecting confidential client information.  This includes a discussion of the importance of protecting this type of information and what types of information may or may not be confidential in nature.  This course specifically focuses on the confidential client information rule prescribed by the AICPA Code of Professional Conduct and provides several examples which illustrate violations of this rule.  This course concludes with a listing of best practices you can apply to protect confidential client information.       

Learning Objectives
Upon completion of this course, you will be able to:
  Recognize the importance of protecting confidential client information
  Distinguish between information that is confidential and non-confidential
  Identify confidentiality requirements based on the AICPA Code of Professional Conduct
  Recognize best practices for protecting confidential information
 

Revision Date: 3/5/2024

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
Click here to view cancellation and record retention policies

Course Description:

This 2-hour course is designed to meet the South Carolina requirement of at least two hours of behavioral or regulatory ethics annually.  The applicable laws and rules promulgated under South Carolina Statutes, Title 40, Chapter 2, Accountants and Code of Regulations, Chapter 1, Board of Accountancy are cited in a question and answer format.  Frequently asked questions and case studies are utilized throughout the course to emphasize material.

Learning Objectives:

Upon completion of this course, you should be able to:

·       Describe the laws contained in Title 40, Chapter 2 of the South Carolina Statutes

·       Describe the regulations contained in South Carolina Code of Regulations, Chapter 1, Board of Accountancy

Prerequisites: None

Level: Overview

NASBA Category: Regulatory Ethics

Recommended CPE:  2 Hours   

Revision Date: 2/14/2024

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
Click here to view cancellation and record retention policies

Course Description

This is an ethics course covering integrity, objectivity and independence ethical standards for CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. Using the AICPA Code of Professional Conduct, it presents an approach to coping with ethical dilemmas.  It fulfills a 2-hour ethics requirement.

Learning Objectives
After studying this course, you will be able to:
•    Recognize ethical reasoning used by accountants.
•    Identify different principles and rules of the AICPA Code of Professional Conduct.
•    Identify independence and objectivity issues.

Revision Date: 5/1/2023

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
Click here to view cancellation and record retention policies

Course Description:

This 4-hour course is designed to meet the 4-hour ethics CPE requirement for Wyoming CPAs.  It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning.  Wyoming Board Rules of Professional Conduct, Firm Permits, Continuing Professional Education and Peer Review are covered in detail.  The Wyoming Certified Public Accountants Act of 2005 as it relates to discipline is reviewed.  The AICPA Code of Professional Conduct is also covered in detail.  Case studies and summaries of Wyoming disciplinary actions are utilized throughout the course to emphasize subject matter. A passing score of 80% is required.

 Learning Objectives

Upon completion of this course, you should be able to:

·        Define ethics from an overall and professional perspective

·        Identify the ethical standards contained in the Wyoming Rules of Professional Conduct

·        Recognize the Peer Review rules contained in the Wyoming Board Rules and Regulations

·        Identify the ethical standards contained in the AICPA Code of Professional Conduct

Prerequisites: None

Level: Overview

NASBA Category: Regulatory Ethics

Recommended CPE:  4 Hours

Revision Date:  8/6/2024. Course Approved by the Wyoming Board of Accountancy through 7/31/25.

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
Click here to view cancellation and record retention policies

Course Description

This is an ethics course for Mississippi CPAs covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach --the threats and safeguards approach –to coping with ethical dilemmas.

Chapter 3 covers Mississippi Licensing Rules and Regulations.

Revision Date:  6/22/2022

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
Click here to view cancelation and record retention policies

Pursuant to the Florida Board of Accountancy rules, this course has been submitted and approved by the BOA for your Florida Ethics credit through 6/6/2025.

Course Description:

This 4 hour course is designed to meet the 4 hour Ethics CPE requirement for Florida CPAs.  It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning.  Chapters 455 and 473 of the Florida Statutes and the related administrative rules found in section 61H1 of the Florida Administrative Code are reviewed along with the AICPA Code of Professional Conduct.  Case studies are utilized throughout the course to emphasize material.

Learning Objectives

Upon completion of this course, you should be able to:

•   Recognize the ethical standards contained in the Florida Board of Accountancy rules and related Florida statutes

•   Recognize the ethical standards contained in the AICPA Code of Professional Conduct

Prerequisites: None

Level: Overview

NASBA Category: Ethics

Recommended CPE:  4 Hours

Revision Date:  5/15/2024

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
Click here to view cancellation and record retention policies

This 2-hour course is designed to meet the 2-hour professional ethics CPE requirement for Missouri CPAs.  It provides an overview of ethical thought along with the core values of the CPA profession.  Selected statutes of the Missouri Accountancy Act and applicable rules promulgated under the Missouri State Board of Accountancy Regulations found in Title 20, Division 2010, Chapters 3 - 4 of the Missouri Code of State Regulations are covered in detail.  The AICPA Code of Professional Conduct is also covered in detail.  Case studies are utilized throughout the course to emphasize subject matter.

Upon completion of this course, you should be able to:

·         Define ethics from an overall and professional perspective

·         Recognize the ethical standards contained in the Missouri Accountancy Act and the Missouri State Board of Accountancy rules

·         Recognize the ethical standards contained in the AICPA Code of Professional Conduct

Prerequisites: None

Level: Overview

NASBA Category: Ethics

Recommended CPE:  2 Hours

Revision Date:  9/20/2023

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
Click here to view cancellation and record retention policies

A grade of at least 90% is required to pass this course. This course is approved through the California Board of Accountancy. The California specific course code will be on your Certificate of Completion.

Course Description:

This two-hour course is designed to meet the two-hour regulatory review course requirement for California CPAs.  This course is required every six years and is in addition to the four-hour ethics requirement for each two-year license renewal period.  The applicable statutes and regulations promulgated in the California Accountancy Act and the California Board of Accountancy Regulations are covered in detail.  Included in the course is a summary of recent and historic board enforcement actions and an overview of new rules.  Disciplinary actions by the board are used to reinforce understanding of the statues and regulations.  Frequently asked questions are also included to further illustrate important points. 

Learning Objectives

Upon completion of this course, you should be able to:

•     Describe the regulatory requirements contained in applicable sections the California Board of Accountancy Regulations and the California Accountancy Act

Prerequisites: None

Level: Overview

NASBA Category: Ethics

Recommended CPE:  2 Hours

Revision Date:  3/6/2023

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
Click here to view cancellation and record retention policies

Pursuant to the new 2024 Georgia Board of Accountancy requirements, this course was approved by the Board on 4/12/24.

This course meets the new 2024 Ethics requirement.

Course Description

This 4-hour course is designed to meet the 4-hour professional ethics CPE requirement for Georgia CPAs.  It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning.  The contents of the Amended Rules of the Georgia State Board of Accountancy, Chapter 20-12 - Code of professional conduct are covered as are other selected topics in Department 20 of the Georgia Rules and Regulations as well as Georgia Code Title 43, Chapter 3.  The AICPA Code of Professional Conduct is also covered in detail.  Case studies are utilized throughout the course to emphasize material.
 

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
Click here to view cancellation and record retention policies

Course Description:

This 3-hour course is designed to meet the 3-hour Ethics CPE requirement for Wisconsin CPAs.  It provides an overview of ethical thought along with the core values of the CPA profession.  The applicable laws and rules of the Wisconsin Administrative Code, Chapter Accy 1 – Rules of Conduct are covered in detail.  The AICPA Code of Professional Conduct is also covered in detail.  Case studies are utilized throughout the course to emphasize material.

Learning Objectives

Upon completion of this course, you should be able to:

•           Define ethics from an overall and professional perspective.

•           Describe the rules of conduct contained in Chapter Accy 1 of the Wisconsin Administrative Code

•           Describe the ethical standards contained in the AICPA Code of Professional Conduct

Prerequisites: None

Level: Overview

NASBA Category: Ethics

Recommended CPE:  3 Hours         

Revision Date:  5/31/2023

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
Click here to view cancellation and record retention policies