CE/CPE Course Information

AICPA Code of Professional Conduct

CPE Credits: 4
Subject Area: Ethics
Field of Study: Regulatory Ethics
Program Level: Overview
Delivery Method: QAS Self-Study
Lesson Version: 21-1
Publication/Revision Date: October 13, 2025
Prerequisites/Advanced Preparation: None
Written By: William A. Hillison, Ph.D., CPA, CMA

Learning Objectives	After completing this course, you will be able to apply the Principles and Rules of Conduct Integrity and Objectivity Rule Independence Rule General Standards Rule Compliance with Standards Rule Accounting Principles Rule Acts Discreditable Rule Contingent Fees Rule Commissions and Referral Fees Rule Advertising and Other Forms of Solicitation Rule Confidential Client Information Rule Form of Organization and Name Rule Conceptual Framework for Members in Public Practice
Course Topics	Principles and Rules Integrity and Objectivity Rule Independence Rule General Standards Rule Compliance with Standards Rule Accounting Principles Rule Acts Discreditable Rule Fees and Other Types of Remuneration (Contingent Fees Rule and Commissions and Referral Fees Rule) Advertising and Other Forms of Solicitation Rule Confidential Client Information Rule Form of Organization and Name Rule Conceptual Framework for Members in Public Practice NOT ACCEPTED FOR STATE-SPECIFIC ETHICS REQUIREMENTS, INCLUDING CALIFORNIA, FLORIDA, NEW YORK, TEXAS, WASHINGTON, ETC.

Learning
Objectives

After completing this course, you will be able to apply the

Principles and Rules of Conduct
Integrity and Objectivity Rule
Independence Rule
General Standards Rule
Compliance with Standards Rule
Accounting Principles Rule
Acts Discreditable Rule
Contingent Fees Rule
Commissions and Referral Fees Rule
Advertising and Other Forms of Solicitation Rule
Confidential Client Information Rule
Form of Organization and Name Rule
Conceptual Framework for Members in Public Practice

Course Topics

Principles and Rules
Integrity and Objectivity Rule
Independence Rule
General Standards Rule
Compliance with Standards Rule
Accounting Principles Rule
Acts Discreditable Rule
Fees and Other Types of Remuneration (Contingent Fees Rule and Commissions and Referral Fees Rule)
Advertising and Other Forms of Solicitation Rule
Confidential Client Information Rule
Form of Organization and Name Rule
Conceptual Framework for Members in Public Practice

NOT ACCEPTED FOR STATE-SPECIFIC ETHICS REQUIREMENTS, INCLUDING CALIFORNIA, FLORIDA, NEW YORK, TEXAS, WASHINGTON, ETC.

This QAS self-study course consists of an Audiovisual presentation, a Knowledge Transfer Outline with multiple-choice questions for study and review, and a Qualified Assessment of 20 questions.

This course is designed for your convenience. You may log out at any time during the course; your current position and all work will be saved. The next time you log in, you can resume right where you logged off.

State Board and other CPE agency registrations can be viewed on our sponsor approvals page.

For more information regarding administrative policies such as complaints and refunds, please contact our CPE Department at (800) 874-5346 ext. CPE (273).

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