Self-Study On-Demand


4 CPE

Accountant Ethics for Pennsylvania [2025-2026]

Self-Study On-Demand
4 CPE

Learning Objectives

Upon successful completion of this course, participants will be able to: Describe the different principles contained within the AICPA Code of Professional Conduct. Specify the different types of harassment. Describe the types of discreditable acts stated in the AICPA Code of Professional Conduct. Explain the accountant's obligations related to the release of confidential information. Specify the policies that may apply to the release of confidential information. Identify the characteristics of false or misleading promotional efforts. Describe the obligations of the accountant in relation to the delivery of records to a client. Specify the obligations of the accountant in regard to conflicts of interest. Describe the different types of threats to an accountant's ability to comply with the AICPA Code of Professional Conduct. Specify the requirements for taking the Pennsylvania CPA examination. Recall the requirements for continuing professional education in Pennsylvania. Recall the requirements for peer reviews in Pennsylvania. Specify the rules associated with the suspension of a license in Pennsylvania. State the rules pertaining to working paper ownership in Pennsylvania. Specify the rules relating to how a person may hold himself out as a CPA in Pennsylvania. Identify the requirements for accepting a commission as a CPA in Pennsylvania.

Major Topics

Public Interest Principle Discrimination and Harassment in Employment Practices Failure to File a Tax Return or Pay a Tax Liability Disclosing Confidential Information without Permission Conflicts of Interest Due Care Ethical Conflicts The CPA Law State Board of Accountancy Rules

CPE Credits Available

4 CPE
4
Ethics

Things to Know About This Course

Course Level

  • Overview

Intended Audience

Pennsylvania CPAs

Provider

Western CPE

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