Explore this comprehensive review of the fundamental principles of integrity, objectivity and independence in all of your professional activities.
This topic will acquaint you with common ethical complaints and the intersection of professional liability claims plaguing the profession. Consequently, it will illustrate best practices to avoid both perils. In addition, recent updates to the code of conduct will be discussed.
Learning Objectives
- You will be able to differentiate between the Sections of the Professional Code of Conduct.
- You will be able to identify the Rule of the AICPA Code of Professional Conduct.
- You will be able to recognize Statements on Standards for Tax Services.
- You will be able to differentiate between Rules and Interpretations.
Credit
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Why Lorman?
Over 34 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Agenda
AICPA Code of Professional Conduct
- Principles of Professional Conduct
- Rules
- Independence
- Lack of Independence
- 1013
- SSARS 19
- OCBOA
- Conflicts of Interest
- General Standards
- Competency
- Responsibilities
- Confidentiality
- Contingent Fees
- Cyber Liability
- Firm Mergers
- Other
- Acts Discreditable
- Advertising and Solicitation
- Commissions and Referral Fees
Codification
Rulings and Interpretations
Requests for Records
- State Board Rules
- AICPA Rules
- Circular 230
Ethics in Tax Engagements
AU 561
Licensees in Industry
International Standards
Common Ethical Complaints
Case Studies and New Developments
Credit
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Why Lorman?
Over 34 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Credits
OnDemand Course
This course was last revised on October 23, 2019.
Call 1-866-352-9540 for further credit information.
CPE/NASBA - QAS Self Study 3.0 including Regulatory Ethics 3
- Lorman Education Services is registered with the National Association of State Boards of Accountancy (NASBA) as a QAS Self Study sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its web site: https://www.nasbaregistry.org/cpas/complaints. For more information regarding administrative policies such as complaint and refund, please contact our offices at 866-352-9539. CPE Credit: Maximum Credit Hours: 3.0 each session (based on a 50 minute credit hour). You must attend at least 50 minutes to obtain credit. Field of Study: Regulatory Ethics for 3.0 hours. Prerequisite: basic knowledge of general accounting. Level of Knowledge: Intermediate. Teaching Method: Seminar/Lecture. Advance Preparation: None. Delivery Method: QAS Self Study. Please refer to the information in this advertisement for outline, course content and objectives. Upon completion of this course, you will receive a certificate of attendance. Final approval of a course for CPE credit belongs with each state's regulatory board.
Credit
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Why Lorman?
Over 34 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Faculty

John Raspante, CPA, MST
McGowanPRO
- McGowanPRO’s director of risk management
- Oversees the industry specific expertise and risk management for McGowanPRO’s accounting and financial clients
- Former director of compliance and risk management as well as the director of education for Graf Repetti & Co. LLP, Certified Public Accountants & Business Advisors
- Prior to joining Graf Repetti, he worked nine years for CAMICO Mutual Insurance Company, a provider of accountants’ professional liability insurance; his primary responsibility at CAMICO was providing loss prevention services to the organization’s largest insured’s
- Frequent speaker within the accounting profession on issues relating to risk management and professional ethics; he presents regularly at different conferences for accounting firm associations and CPA State Societies
- He is a published author and contributor for accounting firm periodicals such as Journal of Accountancy and Accounting Today
- MST degree, Washington Institute for Graduation Studies; CPA license, New York State; NJCPA editorial board; NCCPAP, past Central New Jersey president
Credit
More Program Information
Why Lorman?
Over 34 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

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