CPAs in business environments often encounter unique ethical dilemmas that can threaten their compliance with professional standards. Navigating these challenges requires more than just a basic understanding of ethical principles; it demands a deep comprehension of the nuances that differentiate morals from ethics, especially in professional contexts. Without regular reminders and an updated knowledge base, even the most experienced CPAs can find themselves unprepared when confronted with complex ethical situations. The reformatted AICPA Code of Professional Conduct, effective since 2014, adds another layer of complexity, making it essential for professionals to stay current with these changes. This CPA ethics course offers a comprehensive review of the core values and concepts outlined in the AICPA Code of Professional Conduct, tailored specifically for CPAs in business. This ethics CPE course delves into the definitions of morals and ethics, highlighting their differences and relationship to accepted ethical standards. Participants in this CPE ethics course will explore various ethical behaviors within social and professional groups, learn to identify threats to ethical conduct, and understand the safeguards that can be instituted. The course uses realistic examples to demonstrate potential ethical challenges and guides applying ethical reasoning to resolve dilemmas. By the end of this CPE ethics course, CPAs will be well-equipped to uphold ethical standards in their professional practice, ensuring compliance and integrity.