CPA Ethics Course

Lesson 1 • Structure of Professional Ethics Codes

Examines how professional ethics codes are organised and enforced. Students navigate the code structure to locate guidance for specific situations.

Lesson 2 • Why Ethics Matters in Accounting

Explores the societal role of CPAs and the consequences of ethical failures. Grounds students in the public interest obligation central to the profession.

Lesson 3 • Ethical Frameworks and Moral Reasoning

Surveys consequentialist, deontological, and virtue ethics frameworks. Students use these models to analyse accounting dilemmas systematically.

Lesson 1 • Safeguards and the Conceptual Framework

Teaches the safeguard evaluation process used to reduce threats to an acceptable level. Students apply the conceptual framework to reach documented conclusions.

Lesson 2 • Independence in Fact and Appearance

Defines both dimensions of independence and explains why both are required. Students recognise situations that impair one or both dimensions.

Lesson 3 • Non-Attest Services and Independence

Analyses how performing non-attest services for an attest client can impair independence. Students apply the management responsibility rule to service decisions.

Lesson 4 • Financial and Business Relationships

Covers prohibited financial interests and business relationships with attest clients. Students evaluate direct and indirect financial interests and their impact on independence.

Lesson 1 • Integrity as a Professional Standard

Defines integrity beyond honesty to include candor and courage in professional relationships. Students identify integrity failures in common practice scenarios.

Lesson 2 • Managing and Disclosing Conflicts

Covers disclosure obligations, consent procedures, and withdrawal decisions when conflicts arise. Students draft conflict disclosure communications.

Lesson 3 • Identifying Conflicts of Interest

Teaches a systematic process for identifying actual and potential conflicts. Students map stakeholder relationships to surface hidden conflicts.

Lesson 1 • Confidentiality vs. Disclosure Conflicts

Analyses situations where confidentiality conflicts with fraud reporting or public interest duties. Students work through a decision framework to resolve these tensions.

Lesson 2 • Permitted Disclosures Without Consent

Examines legally required disclosures, peer review, and quality control exceptions. Students distinguish permissible from impermissible disclosures.

Lesson 3 • Scope of the Confidentiality Obligation

Defines what constitutes confidential client information and who is bound by the duty. Students identify information types and the parties subject to confidentiality rules.

Lesson 1 • Defining Professional Competence

Distinguishes attainment competence from maintenance competence and links both to due care. Students assess competence gaps before accepting engagements.

Lesson 2 • Delegation and Supervision Responsibilities

Examines the CPA's responsibility when delegating work to staff or third parties. Students apply supervision standards to prevent quality failures.

Lesson 3 • Continuing Professional Education

Covers CPE requirements, acceptable learning activities, and documentation standards. Students design a personal CPE plan aligned with their practice area.

Lesson 1 • Accuracy and Positions on Returns

Covers standards for return positions, realistic possibility, and substantial authority. Students evaluate whether a tax position meets the required confidence threshold.

Lesson 2 • Tax Practitioner Standards Overview

Introduces the ethical framework governing tax practice, including practitioner conduct rules. Students distinguish tax ethics standards from general CPA ethics requirements.

Lesson 3 • Client Errors and Prior Period Issues

Addresses the CPA's duty when discovering errors in prior returns or client-provided information. Students apply the error correction framework to realistic tax scenarios.

Lesson 4 • Tax Shelters and Aggressive Planning

Analyses ethical boundaries in tax shelter advice and aggressive tax planning strategies. Students apply the ethical framework to distinguish legitimate planning from abusive schemes.

Lesson 1 • Pressure from Employers and Management

Examines ethical risks when employers pressure CPAs to misrepresent financial information. Students develop strategies to resist improper pressure while managing career risk.

Lesson 2 • Ethics Code for Members in Business

Identifies how the ethics code applies differently to CPAs not in public practice. Students map code provisions to the corporate CPA's daily responsibilities.

Lesson 3 • Financial Reporting Integrity

Covers the CPA's role in ensuring accurate financial statements and disclosures. Students identify red flags for earnings management and financial statement manipulation.

Lesson 1 • Communicating Ethical Decisions

Teaches how to communicate ethical conclusions clearly to clients, employers, and regulators. Students draft professional communications that explain ethical reasoning.

Lesson 2 • Learning from Ethics Case Studies

Analyses real-world CPA ethics enforcement cases to extract practical lessons. Students identify the decision points where different choices would have changed outcomes.

Lesson 3 • Building a Personal Ethics Practice

Guides students in developing personal ethics habits and a professional ethics culture. Students create an individual ethics action plan for their practice or organisation.

Lesson 4 • Structured Ethical Decision Framework

Presents a step-by-step model for analysing and resolving ethical dilemmas. Students apply the model to progressively complex scenarios throughout the section.