Ethics Exam Digital - Professional Ethics: The AICPA's Comprehensive Course for Licensure

Overview

This is the Professional Ethics: AICPA Comprehensive Course for Licensure digital manual from the AICPA. Please note we no longer sell printed copies of the study materials. 

Shortly after placing your order, you will receive an email from the AICPA's Bridge Learning Platform (noreply@bridgeapp.com) with a personalized link to your course. If you cannot locate this email, please check your spam/junk folder.

You have one year from the date of purchase to complete the exam!

Highlights

Key Topics
- AICPA Code of Professional Conduct and its Conceptual Framework
- Ethics and independence rules from the AICPA and other regulators, including the U.S. government
- Activities that discredit the profession
- Ethics interpretations issued by PEEC
- NOCLAR
- AICPA Statements on Standards for Tax Services (SSTSs)
- U.S. Treasury Department’s Circular No. 230
- Internal Revenue Service (IRS) penalty provisions 

Designed For

Who Will Benefit
- Accounting and finance professionals earning a CPA license
- CPAs maintaining their CPA license

Objectives

• Recall ethical rule setters and methodologies for analyzing ethical matters.
  - Recognize the interpretations of the “Integrity and Objectivity” rule.
  - Identify the provisions of professional conduct.
  - Recall how independence rules apply to personal matters.
  - Recognize rules for a firm’s independence.
  - Recognize SEC and PCAOB independence rules.
  - Identify ethical regulatory requirements of other regulators.
  - Identify ethics rules for the tax practice.