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Courses/Ethics/NASBA - Regulatory Ethics

AICPA Code of Professional Conduct

Understanding & Applying the Code of Professional Conduct

Created byKelen Camehl
5.0
(2 reviews)
BeginnerUpdated Feb 3, 2025
AICPA Code of Professional Conduct

What You'll Learn

check_circleRecognize key sections and organization of the AICPA Code of Professional Conduct.
check_circleIdentify the steps included within the conceptual framework approach.
check_circleDistinguish threats for members in public practice and business and recognize examples of each.
check_circleRecognize appropriate safeguards to be applied to identified threats.
check_circleIdentify activities that may impair a member’s independence.

About This Course

This course provides a high-level overview of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct. This Code prescribes a set of principles, rules, and interpretations that guide CPAs in performing their professional responsibilities. The course highlights principles that are applicable to all members, as well as those applicable to members in business, members in public practice, and members in neither business nor public practice. A copy of the most recent AICPA Code of Professional Conduct is available on the AICPA website.

Field of Study: Regulatory Ethics

Your Instructor

Kelen Camehl
Kelen Camehl
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star838 reviews

Kelen is a recognized author and reviewer of CPE courses and has authored nearly 160 courses (380+ CPE credit hours) covering a range of accounting, auditing, financial reporting, regulatory, and ethics topics.   His courses are available for purchase from many online CPE providers including the AICPA.   Kelen remained involved in CPA exam content development for nearly 10 years and authored more than a thousand multiple choice questions for various sections of the CPA exam.   He also serves as an Editorial Advisor for the AICPA’s "Journal of Accountancy".     Kelen has nearly 20 years of progressive finance and accounting experience. He currently serves as a Principal in Accounting Policy with HP in Doha, Qatar, and previously served in positions in Houston, Dallas, and Budapest, Hungary.   Prior to HP, he served in multiple accounting roles in the oil & gas industry with ConocoPhillips including technical accounting policy, SOX compliance, and internal audit. He also gained public accounting experience with PricewaterhouseCoopers, working with various clients in the energy, electric, power, gas, and utility sectors.

Credit Information

What Students Are Saying

5.0
Student's Choice
2 reviews

Frequently Asked Questions

We are a registered provider with 327+ associations and regulatory bodies worldwide. We operate across 29 global markets including Canada, the US, Australia, and the UK. Every course page clearly displays its specific accreditations. Upon completion, you receive a professional certificate that can be validated online. Our certificates include all necessary accreditation details, credit hours, and completion dates, and are formatted specifically to meet the submission requirements of most global regulatory bodies.