Course Quick Facts

  • Course Level: Intermediate

  • Field(s) of Study:

  • CPA Regulatory Ethics (3.0 CPE credits)

  • Prerequisites: Prior Exposure to the AICPA Code of Professional Conduct

  • 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 CPA’s may encounter when they move across state lines.

  • Advanced Prep: None

  • Delivery Method: Video Self-Study (QAS)

Learning Objectives

As CPA’s you are familiar with 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.

  • 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 commonalities and differences among the states in their licensing of CPA’s

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



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 - 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. He 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.

Course curriculum

  • 1


  • 2


    • Downloads

  • 3


    • Overview of the AICPA Code of Professional Conduct

  • 4


    • Knowledge Check 1

  • 5


    • Lecture

  • 6


    • Knowledge Check 2

  • 7


    • Lecture

  • 8


    • Knowledge Check 3

  • 9


    • AICPA Conceptual Framework Approach

  • 10


    • Knowledge Check 4

  • 11


    • Case Studies

  • 12


    • Knowledge Check 5

  • 13


    • More Case Studies

  • 14


    • Knowledge Check 6

  • 15


    • CPA Licensing and CPE Requirements

  • 16


    • Knowledge Check 7

  • 17


    • Requirements When Moving to a New State

  • 18


    • Knowledge Check 8

  • 19


    • Review Questions and Summary

  • 20


    • Knowledge Check 9

  • 21

    Qualified Assessment

    • Final Evaluation

  • 22


    • Final Steps to Receive CE Credit(s)...

    • CE Credit Information and Feedback Survey

    • Thank You!

Single Course Price

     Securities offered through Cetera Advisor Networks LLC, member FINRA/SIPC. Advisory services offered through Carroll Financial Associates, Inc., a Registered Investment Adviser. Carroll Financial and Cetera are not affiliated. Carroll Financial and Cetera are under separate ownership from any other named entity. 

     This site is published for residents of the United States only. Registered Representatives of Cetera Advisor Networks LLC may only conduct business with residents of the states and/or jurisdictions in which they are properly registered. Not all of the products and services referenced on this site may be available in every state and through every advisor listed. For additional information please contact the advisor(s) listed on the site, visit the Cetera Advisor Networks LLC site at

     Individuals affiliated with Cetera firms are either Registered Representatives who offer only brokerage services and receive transaction-based compensation (commissions), Investment Adviser Representatives who offer only investment advisory services and receive fees based on assets, or both Registered Representatives and Investment Adviser Representatives, who can offer both types of services. Tax services are provided by Peters Tax Preparation & Consulting, PC and are not provided by Cetera Advisor Networks or Carroll Financial.

David Peters Financial

Mail to: 8005-C, #129, Creighton Pkwy #129, Mechanicsville, VA 23111

1657 West Broad Street, #5, Richmond, VA 23220