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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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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

AICPA Code: Ethics in Practice

Join this webcast to review how ethics applies to you as a CPA and why it's important to have a code of ethics. Learn how to find what you need in the AICPA Code of...

Webcast 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

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.

Webcast 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

Real-World Business Ethics for CPAs in A&A

This CPE course provides case studies drawn from real-life situations to help CPAs in audit and accounting become proactive in risk management.

Course – Online Ethics, integrity & professionalism

Professional Ethics: 2017 Update and Refresher

This CPE course will update you on the new and revised ethical requirements that have been adopted during the past year or were being proposed or considered at the...

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

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