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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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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

Ethics and Professional Conduct: Updates

Join our webcast to get a timely refresher on the AICPA Code of Professional Conduct and review the conceptual framework and independence provisions for nonattest...

Webcast Ethics, integrity & professionalism

Professional Ethics: 2019 Update and Refresher

A refresher on ethics rules issued by the AICPA, PCAOB, and GAO.

Course – Online 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

Ethics in Practice: AICPA Code and Real Life Applications

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

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

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

Learn the most up-to-date AICPA, SEC, and GAO ethics rules in an inventive and creative way. Through interactive case studies, exercises and illustrative graphics,...

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

AICPA Professional Standards

Your comprehensive source of professional standards and interpretations issued by the AICPA. Covers auditing and attestation, accounting and 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

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

Nonattest Services Toolkit

This nonauthoritative tool is designed to assist members in understanding the independence requirements related to providing nonattest services.

Tool 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