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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 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

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

AICPA Professional Standards

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

Publication Authoritative guidance Foundational

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

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 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

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

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