This course provides a comprehensive overview of ethics for CPAs. This includes a discussion of how to apply the Conceptual Framework Process prescribed by the AICPA Code of Professional Conduct. Other topics included in this course include how to identify and manage conflicts of interest as well as how to best protect confidential information. This course also addresses best practices for how CPAs can avoid committing acts that are discreditable to the profession.

There are 4 chapters in this course:

• Chapter 1 – Mastering the Conceptual Framework Process
  This chapter lays a foundation for the course and explores some of the fundamental concepts related to ethics and their overall importance to CPAs. This chapter primarily focuses on an understanding and application of the Conceptual Framework Process outlined by the AICPA Code of Professional Conduct.
• Chapter 2 – Preventing Conflicts of Interest
  This chapter provides an overview of identifying and managing conflicts of interest. This includes a discussion of the types of conflicts of interests for both CPAs in public practice and in business as well as how to best approach conflicts of interests. This chapter also offers best practices that CPAs can apply to prevent or mitigate any negative impacts from conflicts of interest.
• Chapter 3 – Safeguarding Confidential Information
  This chapter provides an overview of protecting confidential client information. This includes a discussion of the importance of protecting this type of information and what types of information may or may not be confidential in nature. This chapter specifically focuses on the confidential client information rule prescribed by the AICPA Code of Professional Conduct and provides several examples which illustrate violations of this rule. This chapter concludes with a listing of best practices you can apply to protect confidential client information.
• Chapter 4 – Steering Clear of Discreditable Acts
  This chapter provides an overview of identifying and preventing discreditable acts in accordance with the AICPA Code of Professional Conduct. This includes a discussion of the significance of ethics in the CPA profession as well as examples of discreditable acts that CPAs may commit. This chapter also includes certain discussions and best practices for how these discreditable acts can be avoided.

It is recommended to take Other Segments of Ethics courses by Kelen Camehl.
Ethics - Identifying & Managing Conflicts of Interest (Text Based Course)
Ethics - Identifying & Preventing Discreditable Acts (Text Based Course)
Ethics - Mastering the Conceptual Framework Process (Text Based Course)
Ethics – Protecting Confidential Client Information (Text Based Course)
Ethics - Handbook for CPAs (Text Based Course)