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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, Critical Thinking 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


This CPE course uses interactive case studies to teach you and your staff the AICPA, SEC, PCAOB and GAO independence rules in an inventive and creative way.

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

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

Ethics: Non-Attest Service, Integrity, and Objectivity

This CPE course discusses the revised AICPA Code of Professional Conduct, emphasizing the two cornerstones - integrity and objectivity.

Course – Online Ethics, integrity & professionalism

Professional Ethics: The AICPA's Comprehensive Course

This 2016 CPE course provides an update on independence rules established by the AICPA, SEC and GAO. It also explains the revised AICPA Code of Professional Conduct...

Course – Textbook,   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

Selected Topics in Professional Ethics

AICPA members are required to uphold the Institute's Code of Professional Conduct. This CPE course describes the basic tenets of ethical and professional conduct,...

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

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

Professional Standards

This 2016 update is your comprehensive source of professional standards and interpretations issued by the AICPA. Fully updated for recent changes introduced by SSAE...

Publication Authoritative guidance Foundational