Course Description
Course publication/revision date: This course was updated on 2/22/2025.
The accountant may sometimes encounter ethical issues during his or her professional activities, and needs to understand how to respond to them. The Professional Rules of Conduct course addresses the essential code of conduct issues, as derived from the AICPA Code of Professional Conduct and Treasury Department regulations. Topics covered include acts discreditable to the profession, conflicts of interest, ethical standards in tax practice, and how the AICPA’s Conceptual Framework can be applied to ethical issues that are not directly addressed by the AICPA.
