Professional Ethics: AICPA's Comprehensive Course (ethics exam to complete CPA licensing requirement)

This is a Self-Study / On-Demand event. In the event title, "Webcast" indicates the event has a self-paced webcast to view with the materials to complete the self-study. "Download" indicates the user downloads only the materials to complete the self-study.


Member Fee: $145.00
Nonmember Fee: $145.00

Available Discounts

AICPA Member: None
Full time Accounting Educator: None


This downloadable ethics exam is required to complete the CPA licensing requirement. Within 1-2 business days following registration, you will receive an email confirmation with instructions for accessing the course materials.

The professional ethics exam is designed to acquaint the accounting professional with the Code of Professional Conduct and the reasoning, philosophy, and application of the Code. This course provides CPAs the means to demonstrate to the regulatory authorities an understanding of both the Principles and Rules and the rationale underlying them. The ethics exam should be taken only after all sections of the CPA exam have been successfully completed.


  • The Oregon Board of Accountancy requires Uniform CPA Examination Candidates who have passed all parts of the Exam to successfully complete this ethics exam prior to licensure.
  • You will receive an email confirmation within 1-2 business days from the AICPA when you register for this class. The confirmation email will include instructions for accessing the course materials.

Designed For

Individuals getting their CPA license and those who want a refresher course on the AICPA code.


This course will prepare you to:

  • Apply the revised AICPA Code of Professional Conduct
  • Recognize the importance and organization of AICPA Code of Professional Conduct
  • Apply AICPA rule interpretations on integrity, objectivity, confidentiality, and advertising
  • Recognize the SEC, GAO and other regulator rules
  • Recall the obligations to exercise due care

Major Subjects

Key Topics

  • Conceptual Framework
  • AICPA Code of Professional Conduct
  • Independence
  • Ethics
  • Acts discreditable to the profession