This site uses cookies to store information on your computer. Some are essential to make our site work; others help us improve the user experience. By using the site, you consent to the placement of these cookies. Read our privacy policy to learn more.

Ethics, integrity & professionalism

About this topic

Financial professionals are facing unprecedented changes in financial accounting and reporting. Economic, regulatory, and global forces are demanding higher-quality reporting while standards are in continual flux. These learning resources are designed to help you understand the knowledge and skills needed in the areas of financial accounting and reporting to appropriately serve their employers or clients.

Check your knowledge

Take a knowledge check to evaluate your proficiencies and find related learning resources.

Get started

3 Steps to Maintain Independence When Preparing Financial Statements

​This blog post discusses three steps to take to maintain independence in a nonattest engagement when you believe attest services will be needed in the future.

Article Ethics, integrity & professionalism

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

Understanding the Impact of Legalized Marijuana on the CPA Profession

This roundtable webcast discusses the impact of legalized marijuana on the CPA profession and provides questions for practitioners to think about.

Video Audit Foundational

AICPA Code of Professional Conduct

The AICPA Code of Professional Conduct provides guidance and rules to all members in the performance of their professional responsibilities.

Tool Ethics, integrity & professionalism