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Ethics, integrity & professionalism

About this topic

CPAs are expected to maintain a level of competence to meet the profession’s technical and ethical standards, and provide valuable services to the public, employers and clients. Based on the AICPA Competency Framework: Assurance, these learning resources are designed to help you understand the knowledge and skills necessary to perform high-quality compilation, review, attest, and audit engagements. You’ll also find resources here to support your advisory and consulting engagements.

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AICPA Code: Ethics in Practice

This webcast details what you need out of the AICPA Code of Professional Ethics. You will explore the various ethical pronouncements and changes occurring in the...

Webcast Ethics, integrity & professionalism

Ethics and Professional Conduct: Updates

This webcast provides a timely update and refresher on the AICPA Code of Professional Conduct. You will review the conceptual framework and independence provisions for...

Webcast Ethics, integrity & professionalism

Ethics: Critical Thinking, Case Studies, and Fraud

This webcast will explore the basic tenets of ethical behavior and use case studies to explore ethical dilemmas in various companies and organizations, with special...

Webcast Ethics, integrity & professionalism

Professional Ethics: 2018 Update and Refresher

Provides a brief refresher on important ethics requirements which will help ensure that your services are performed with integrity and objectivity, and, where...

Course – Online Ethics, integrity & professionalism

Professional Ethics for CPAs in Business and Industry

This ethics CPE course uses multimedia and interactive case studies to provide an overview of the ethics standards that apply under the AICPA Code of Professional...

Course – Online Ethics, integrity & professionalism

Real-World Business Ethics for CPAs in A&A

Explore ethical issues in the context of actual regulatory and court proceedings that were resolved both in favor of and against A&A professionals in public practice.

Conference – Virtual Ethics, integrity & professionalism

Ethics: Non-Attest Service, Integrity, and Objectivity

Evaluating the AICPA's Code of Professional Conduct, this course offers critical guidance for handling conflicts of interest. Through interactive case studies,...

Course – Online Ethics, integrity & professionalism

Independence

Through interactive case studies, exercises and illustrative graphics, you will learn the most up-to-date AICPA, SEC, PCAOB and GAO rules, including those adopted...

Course – Online Ethics, integrity & professionalism

Selected Topics in Professional Ethics

Describing the basic tenets of ethical and professional conduct, this course covers the principles of ethics and explains why the code is necessary and how it is...

Course – Online Ethics, integrity & professionalism

Professional Ethics: The AICPA's Comprehensive Course

Learn the most up-to-date AICPA, SEC, and GAO ethics rules. Through interactive case studies, exercises and illustrative graphics, this CPE course covers the basic...

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

Professional Standards

Your comprehensive source of professional standards and interpretations issued by the AICPA, such as auditing and attestation, accounting & review services...

Publication Authoritative guidance Foundational

Maintaining independence with nonattest services

This article outlines the independence considerations relevant when performing nonattest services.

Article Ethics, integrity & professionalism