CPA Ethics: General Standards and Acts Discreditable (1 hr)

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Course Description

CPA Ethics – General Standards

This course covers the CPA ethics general standards of professional conduct and business practices adhered to by CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It presents general standards and acts discreditable found within the AICPA Code of Professional Conduct along with ethical dilemmas.  It fulfills a 1-hour ethics requirement in states that do not require a state-specific ethics course.

State Ethics requirements

Course Information

Price: $12

Course No. ECPAG01
Format: Online pdf (35 pages). Printed book available.
Author: Delta CPE LLC
Prerequisites: None
Advance Preparation: None
Level: Overview
CPE Credit: 1 hr.
Field of Study: Regulatory Ethics
Course expiration:  You have one year from date of purchase to complete the course.
Course Revision Date: April 2023


After studying this course, you should be able to:

  • Identify different principles and rules of the AICPA Code of Professional Conduct.
  • Recognize ethical standards and violations.

Course Contents

Chapter 1: Ethics and Ethical Reasoning

Ethical Reasoning
Ethical Dilemmas

Chapter 2: AICPA Code of Professional Conduct

AICPA’s Code of Professional Conduct
Code Structure
1.300 – General Standards
1.400 – Acts Discreditable
1.510 – Contingent Fees
1.520 – Commissions and Referral Fees
1.600 – Advertising and Other Forms of Solicitation
1.700 – Confidential Client Information Rule
1.800 – Form of Organization and Name Rule


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