2026 Ethics – Mastering the Conceptual Framework Process

Course Access: Lifetime
Course Overview

This course explores some of the fundamental concepts related to ethics and their overall importance to CPAs in both public practice and in business.  This course primarily focuses on an understanding and application of the Conceptual Framework Process outlined by the AICPA Code of Professional Conduct.  This course also provides examples of threats to a CPA’s compliance with the Code.

Learning Objectives
Upon completion of this course, you will be able to:
•    Recognize the importance of ethics for CPAs
•    Identify ethical standards CPAs should follow
•    Recognize various types of threats both CPAs in public practice and business may face
•    List the three steps in the Conceptual Framework Process prescribed by the AICPA

To complete this course participants need to: Read the material provided and answer chapter review questions, successfully complete the qualified assessment with a minimum of 70% accuracy to receive your certificate. 

A course evaluation form is provided for your feedback, upon course completion. Participants have 1 year from the date of purchase/enrollment to complete this course 

Our Refund policy can be found at: https://cpeprime.com/cancellation-and-refund/

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