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3.0 Credits

New accountants must seamlessly transition to a profession that relies heavily on conformance with technical and ethical standards. It is critical for CPAs to seek to serve the public interest with a strong sense of character, integrity, competence, and due professional care. In addition, CPAs must appropriately safeguard any threats to independence and objectivity.


  • Understand what it means to be a professional
  • Recognize courteous, conscientious and businesslike behaviors
  • Understand the importance of character, integrity and serving the public interest
  • Recognize the importance of independence and objectivity

Major Topics

  • The AICPA Code of Professional Conduct
  • The Conceptual Framework for Independence
  • Safeguarding independence when performing both attest and non-attest services
  • Real-life difficult scenarios and ethical dilemmas commonly faced by new professionals

Designed For

Accountants new to the profession or new to auditing