CPAs’ ethical challenges in today’s dynamic business environment demand that they keep up with the relevant professional standards and rules. As competition in business intensifies, pressures exerted on accountants by colleagues, bosses, clients, markets, or others to feed constant growth and profitability can be intense. The profession’s unique public interest role means we must be vigilant in our conduct and alert to how things appear to others, which is not easy. Our code of conduct sets us apart from other service providers and demands it. This course will provide a comprehensive update on the conceptual, ethical theories, laws, rules, and regulations in the AICPA Code of Professional Conduct.

Utilizing case studies, this course will provide an overview of the AICPA Code of Professional Conduct, including the conceptual framework approach. Participants will explore the standard licensing and CPE issues across state lines. Participants will also gain insights into applying the standards and rules through discussion, and practical examples of ethical situations encountered in their everyday practice.

Learning Objectives: 

• Recall the format of the AICPA Code of Professional Conduct and whom it applies to


• List the steps of the AICPA Code of Professional Conduct conceptual framework approach


• Identify threats and safeguards using the conceptual framework approach


• Recall the conceptual framework approach to a case study


• Identify commonalities and differences among the states in their licensing of CPAs