Professional Rules of Conduct (CPE Course)

CPE Credit: 2 hours

Course Type: Downloaded PDF materials with online test

Price (with PDF Textbook): $25

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Course Description
The accountant may sometimes encounter ethical issues during his or her professional activities, and needs to understand how to respond to them. The Professional Rules of Conduct course addresses the essential code of conduct issues, as derived from the AICPA Code of Professional Conduct and Treasury Department regulations. Topics covered include acts discreditable to the profession, conflicts of interest, ethical standards in tax practice, and how the AICPA’s Conceptual Framework can be applied to ethical issues that are not directly addressed by the AICPA.

Author: Steven Bragg

Course Number: ET1058

Learning Objectives

  • Describe the different principles contained within the AICPA Code of Professional Conduct.

  • Specify the different types of harassment.

  • Describe the types of discreditable acts stated in the AICPA Code of Professional Conduct.

  • Explain the accountant’s obligations related to the release of confidential information.

  • Specify the policies that may apply to the release of confidential information.

  • Identify the characteristics of false or misleading promotional efforts.

  • Describe the obligations of the accountant in relation to the delivery of records to a client.

  • Specify the obligations of the accountant in regard to conflicts of interest.

  • Describe the different types of threats to an accountant’s ability to comply with the AICPA Code of Professional Conduct.

Level: Overview

Instructional Method: QAS Self-Study

NASBA Category: Regulatory Ethics

Prerequisites: None

Advance Preparation: None

Latest Review Date: February 2023

Program Registration Requirements: Click on "Purchase Course" near the top of this page to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.

Program Refund Policy: For more information regarding administrative policies concerning complaints, refunds, and other matters, see our policies page.

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AccountingTools, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

The NASBA sponsor identification number for Accountingtools, Inc. is 115881.

AccountingTools is an IRS Approved Continuing Education Provider. We are compliant with the requirements for continuing education providers (as described in sections 10.6 and 10.9 of the Department of Treasury’s Circular No. 230 and in other IRS guidance, forms, and instructions). Our IRS Approved Continuing Education Provider number is 72821.