Course Description

Almost every CPA has heard of the AICPA Code of Professional Conduct. However, have you ever struggled to see how it applies to your professional life? The conceptual framework approach provides for the intersection between the Code of Professional Conduct and the everyday life of the CPA professional. Using case studies and discussion, this course will provide an overview of the AICPA Code of Professional Conduct, including the conceptual framework approach. Participants will also explore common licensing and CPE issues across state lines.

Learning Objectives

  • Describe the format of the AICPA Code of Professional Conduct and who it applies to

  • List the steps of the AICPA Code of Professional Conduct Conceptual Framework Approach

  • Identify threats and safeguards using the Conceptual Framework Approach

  • Apply the Conceptual Framework Approach to a Case Study

  • Describe commonalties and differences among the states in their licensing of CPAs

  • Describe the steps involved in obtaining a reciprocal license in a new state

Additional Required Materials

  • Level: Intermediate

  • Field of Study: Regulatory Ethics

  • Who Should Attend: Those seeking to obtain a better understanding of how the AICPA Code of Professional ethics can apply to everyday situations as well as the licensing issues that CPAs may encounter when they move across state lines.

  • Required Knowledge: Prior exposure to the AICPA Code of Professional Conduct

  • Advanced Prep: None

Instructor

CPA, CPCU, MST, MBA David Peters

David Peters is the Founder and Owner of Peters Tax Preparation & Consulting in Richmond, VA. He has over fourteen years of experience in financial services, including 3 years in the hedge fund industry and six years in the insurance industry. David was the first-ever Chief Financial Officer at Compare.com - a position he held for over three years. He is a national CPE Instructor/Discussion Leader for the AICPA, Surgent, and Kaplan. He regularly teaches courses in accounting, finance, insurance, and ethics throughout the United States. He holds four Masters degrees and contributes regularly to various CPA publications, including NCACPA’s Interim Report, SCACPA’s CPA Report, and VSCPA’s Disclosures. He was also a co-author of the 2018 Virginia CPA Ethics course – a required course for all CPA’s licensed in the Commonwealth of Virginia.