This course provides a high-level overview of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct. This Code prescribes a set of principles, rules and interpretations that guide CPA professionals in performing their professional responsibilities. The course highlights principles that are applicable to all members as well those applicable to members in business, members in public practice, and members in neither business nor public practice.

While membership in the AICPA is not needed, accounting professionals who are members must assure that they adhere to the AICPA Code of Professional Conduct and ethical standards. A copy of the most recent AICPA Code of Professional Conduct is available on the AICPA website.

The course also provides an understanding of professional ethics, the AICPA Code of Professional Conduct and also how to maintain ethics and objectivity.