Self-Study

Professional Ethics: The American Institute of Certified Public Accountants' Comprehensive Course for Licensure

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Discounted for members!
Join the MNCPA as an associate member and receive this required ethics exam for licensure for $0 or $75, depending on the time of year you join. Learn more about this member benefit.

If you select Minnesota as your jurisdiction in the exam portal, scores are automatically sent to the Minnesota Board of Accountancy within 24-48 hours of completing the exam.

Explore the ethical principles and independence requirements essential to maintaining honesty, objectivity and professional conduct in the accounting and finance profession. Examine the fundamentals of ethical accounting, professional ethics standards that apply to accountants, independence rules, conflicts of interest, confidentiality and more. Look at real-world case studies that shed light on ethical dilemmas and the guidelines to navigate them.

Major subjects

• AICPA Code of Professional Conduct and its conceptual framework
• Ethics and independence rules from the AICPA and other regulators, including the U.S. government
• Activities that discredit the profession
• Ethics interpretations issued by the AICPA Professional Ethics Executive Committee (PEEC)
• Non-compliance with laws and regulations (NOCLAR)
• AICPA Statements on Standards for Tax Services (SSTSs)
• U.S. Treasury Department’s Circular No. 230
• Internal Revenue Service (IRS) penalty provisions

Learning objectives

• Recall ethical rule setters and methodologies for analyzing ethical matters
• Recognize the interpretations of the "Integrity and Objectivity" rule
• Identify the provisions of professional conduct
• Recall how independence rules apply to personal matters
• Recognize rules for a firm's independence
• Recognize SEC and PCAOB independence rules
• Identify ethical regulatory requirements of other regulators
• Identify ethics rules for the tax practice

Who should take this program?

• Accounting and finance professionals working toward earning their CPA license and current CPAs maintaining their CPA license

Pricing

Our records indicate you are a nonmember. If you register, you will be charged $320.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.