CPE Central's
Professional Code of Conduct for CPAs -
2 Credit Ethics Course
This course covers the AICPA’s Rules and Principals which comprise the Code of Professional Conduct.
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Learning Path Overview
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Code of Conduct Text
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Exam Text
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10 Question Online Exam
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Progress Report
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Transcript
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Certificate
Course Description
2023-24 Edition
This course is based upon the AICPA’s Code of Professional Conduct. This course covers the AICPA’s Principles and Rules which are the two sections that comprise the Code of Professional Conduct. It includes Interpretations of Rules of Conduct which consist of interpretations by the professional ethics executive committee to provide guidelines as to the scope and application of the Rules although they are not intended to limit such scope or application. These Interpretations have been adopted, after review by state societies, state boards and other interested parties. Also included are Ethics Rulings which consist of formal rulings that summarize the application of Rules of Conduct and Interpretations to a particular set of factual circumstances.
Level: Basic
Prerequisites: None
Course Instructions
Study the course text which may be downloaded and printed, and take the optional Review Questions for each chapter.
Then take the Final Exam. A Final Exam consists of 5 questions per credit hour with unlimited attempts. Final exams are divided into 25 question parts for of ease taking and re-taking longer exams. Each part is graded separately and may be re-taken separately. All parts must be passed with a minimum score of 90% to complete a course.
Upon successful completion, the participant will automatically receive a Certificate of Completion. The certificate may be downloaded and printed.
Then take the Final Exam. A Final Exam consists of 5 questions per credit hour with unlimited attempts. Final exams are divided into 25 question parts for of ease taking and re-taking longer exams. Each part is graded separately and may be re-taken separately. All parts must be passed with a minimum score of 90% to complete a course.
Upon successful completion, the participant will automatically receive a Certificate of Completion. The certificate may be downloaded and printed.
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