Understanding and Applying the AICPA Code of Professional Conduct (CPA)

Estimated Time: 1.5 hours

$39.00

Earn 2 Points for Completing

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From a high-vantage point, this course focuses on the Code of Professional Conduct for members of the AICPA, which dictates the principles, rules and interpretations that guide them in performing professional responsibilities. Course Type: eBook. Worth 2 Ethics (Technical) CPE Credits (CPA/NASBA).

Credits

2 CPE Credits

Learning Objectives

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

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Field of Study: Ethics - Prerequisites & Advanced Preparation: None - CPE Credit Type: Technical - Delivery Method: QAS Self Study - For more information regarding administrative policies such as complaint and refund, please contact our Customer Success team at support@vtrpro.com or visit our Help webpage.

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CPA: VTR 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 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: NASBAregistry.org. This program is valid for 2 CPEs.