Professional Ethics: AICPA's Comprehensive Course (For Licensure)

This CPE course discusses the AICPA, SEC, and GAO ethics rules in an inventive and creative way. Through interactive case studies, exercises and illustrative graphics, you will learn the most up-to-date rules.

This course also explains the revised AICPA Code of Professional Conduct and conceptual framework, which all members of the AICPA must follow, and covers the basic tenets of ethical and professional conduct, the principles of ethics, and explains why the code is necessary and how it is organized.

• This AICPA course fulfills the Idaho State Board of Accountancy's ethics requirement to APPLY for your CPA license.
  • You must pass this course with a score of 90% or higher to qualify.

• This course DOES NOT satisfy the Idaho State Board of Accountancy's Idaho State-Specific ethics requirement.
  • After receiving your Idaho CPA license, you must complete 2 hours of Idaho State-Specific ethics in the same calendar year.
  • You may find ISCPA's Idaho State-Specific Ethics course here.

This course will prepare you to do the following:

• Apply the revised AICPA Code of Professional Conduct.
• Recognize the importance and organization of AICPA Code of Professional Conduct.
• Apply AICPA ethics interpretations on integrity, objectivity, confidentiality, and advertising.
• Recall the obligations to exercise due care.
• Recall how to respond to pressure when preparing and reporting information.
• Identify the steps for evaluating a conflict of interest.
• Recognize the fundamental concepts underlying the "Independence Rule" in the AICPA Code of Professional Conduct and Identify situations in which the independence rules apply to you and your family.
• Identify the requirements for performing nonattest services for an attest client and Recall the types of business relationships with clients that create threats to independence.
• Identify the SEC, PCAOB, GAO and other regulatory and independence rules.

• Introduction to the AICPA Code of Professional Conduct
• Conceptual framework of the AICPA Code of Professional Conduct
• Independence rules from the AICPA and other regulators
• Ethics rules per the AICPA and the U.S. Government
• Activities that discredit the profession
• Ethics interpretations issued by PEEC

• Before you begin, you will be prompted to enter which State Board of Accountancy you want your score reported to.
  • If you are NOT prompted for this information, please contact Gwynne ASAP at 208-901-2513.