Professional Ethics: The American Institute of Certified Public Accountants’ Comprehensive Course (For Licensure)
This course provides a comprehensive overview of professional ethics for CPAs seeking licensure, focusing on AICPA ethical standards, independence, and professional responsibilities. It helps professionals meet regulatory requirements while strengthening ethical decision-making.
CPE Credit
8.5 Hours
DELIVERY METHOD
Self-Study (On Demand)
LEVEL
Basic
PREREQUISITES
None
PRICING
$119.50 per year
Course Description
This course offers a detailed review of professional ethics based on the AICPA Code of Professional Conduct, with a focus on requirements relevant for CPA licensure. It covers core ethical principles, independence standards, and responsibilities that guide professional behavior in accounting practice.
Designed to support compliance with licensure requirements, the course emphasizes the application of ethical frameworks in real-world scenarios. Participants will gain a strong understanding of ethical obligations, recognize potential conflicts, and apply appropriate safeguards to maintain integrity and objectivity.
What You’ll Learn
By the end of this course, you will be able to:
- Understand the AICPA Code of Professional Conduct
- Identify independence requirements and ethical responsibilities
- Recognize ethical issues relevant to CPA licensure
- Apply ethical decision-making frameworks in practice
- Evaluate actions to ensure compliance with professional standards
Who This Course Is For
This course is designed for:
- CPA candidates preparing for licensure requirements
- CPAs needing ethics CPE for licensing or renewal
- Accounting professionals responsible for ethical compliance
- Auditors and tax professionals requiring ethics training
- Individuals seeking to strengthen professional judgment
Key Topics Covered
This course covers key concepts related to professional ethics, including:
- AICPA Code of Professional Conduct
- Independence requirements and safeguards
- Ethical principles and professional responsibilities
- Ethical decision-making frameworks
- Conflicts of interest and safeguards
- Regulatory requirements for CPA licensure
Why This Course Matters
Professional ethics is a fundamental requirement for CPA licensure and ongoing compliance with regulatory standards. Understanding the AICPA Code of Professional Conduct and independence requirements is essential for maintaining integrity, objectivity, and trust in professional practice.
A strong ethical foundation supports sound decision-making, reduces the risk of noncompliance, and ensures adherence to licensing requirements. For additional guidance on ethical standards and professional responsibilities, professionals may refer to resources published by the American Institute of Certified Public Accountants (AICPA).
Explore additional Regulatory Ethics CPE Courses to further strengthen your understanding of regulatory requirements and professional responsibilities.
Pricing & Access
$119.50 per year — Unlimited CPE Access
When you enroll, you receive full access to all courses in our catalog for one full year, including this course and every other available offering.
Unlike many CPE providers, we do not charge by the credit hour and we do not impose course expiration dates. Once you’re enrolled:
- All courses are included — no per-course or per-credit fees
- Your access lasts for a full year from your enrollment date
- Your completed course certificates remain available in your portal
- You can complete courses at your own pace, on your own schedule
This single annual enrollment gives you the flexibility to earn CPE hours when you need them — without worrying about expiring credits or additional costs.
Frequently Asked Questions
Is this course NASBA-compliant?
Yes. This course meets NASBA CPE requirements.
How is the course delivered?
On-demand, self-study format with quizzes for knowledge checks.
Can I complete this course at my own pace?
Yes. You may start, stop, and resume the course as needed.
