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Ethics, integrity & professionalism

About this topic

Based on the AICPA Competency Framework: Employee Benefit Plan Auditing, these learning resources are designed to enhance CPAs’ knowledge and skills necessary to perform high-quality employee benefit plan audit engagements. Use these resources to build competencies around auditing employee benefit plans and set yourself apart in the market so that clients and employers feel confident in your work and ability to conduct these audits.

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

Covers the basic tenets of ethical and professional conduct and the principles of ethics.

Course – Online,   Course – Textbook Ethics, integrity & professionalism

Professional Ethics: 2020 Update and Refresher

A refresher on important ethics requirements to ensure your services are performed with integrity and objectivity, and, where required, independence.

Course – Online Ethics, integrity & professionalism

Professional Ethics for Members in Business

An overview of the ethics standards that apply under the AICPA Code of Professional Conduct to CPAs in business and industry.

Course – Online Ethics, integrity & professionalism

Advanced Auditing of Employee Benefit Plans: Client Acceptance or Continuation

This CPE course offers case studies and advanced learning exercises to enhance your expertise on advanced auditing of Employee Benefit Plans: Client Acceptance or...

Course – Online Defined contribution plans Advanced

5 principles of high-quality ethics and compliance programmes

This article shares five principles of high-quality ethics and compliance programmes.

Article Ethics, integrity & professionalism

Sample Client Disclosure Language for Outsourcing Rules

This page contains sample language which could be used to fulfill the requirement in the “Use of a Third-Party Service Provider” interpretation.

Article Ethics, integrity & professionalism

AICPA Plain English Guide to Independence

This Guide is designed to help you understand independence requirements under the AICPA Code of Professional Conduct.

Report Ethics, integrity & professionalism

DOL and AICPA Independence Rule Comparison

This summary presents some of the more common independence rules that affect auditors of employee benefit plans.

Report Ethics, integrity & professionalism

Frequently Asked Questions: General Ethics Questions

This page contains frequently asked questions on general ethics topics. .

Article Ethics, integrity & professionalism

Frequently Asked Questions: Nonattest Services

This page includes frequently asked questions related to nonattest services.

Article Ethics, integrity & professionalism

Frequently Asked Questions and Sample Case Studies: Network Firms

​This document includes FAQs and sample case studies to assist members in understanding the “Network and Network Firms” interpretation.

Article Ethics, integrity & professionalism

Conceptual Framework Toolkit for Independence

This toolkit assists members in the implementation of the Independence Conceptual Framework.

Tool Ethics, integrity & professionalism