Most in the accounting profession recognize that AICPA members are bound by the AICPA Code of Professional Conduct. However, applying that standard is not always straightforward. Join this webinar to review the actual circumstances of potential violations of the Code of Professional Conduct for CPAs and/or Enrolled Agents. Attendees will have the chance to analyze real-world cases, apply the AICPA’s Conceptual Framework to reach a conclusion, document the process, and decide what should have been done in the circumstances to avoid disciplinary actions.

Learning Objectives:

• Evaluate how to apply the AICPA Conceptual Framework to potential threats to ethical violations


• Identify possible violations of the AICPA Code of Professional Ethics and the U.S. Treasury Circular 230


• Practice professional judgment to evaluate facts and circumstances in actual ethics scenarios


• Determine how standard setters will evaluate noncompliance with applicable professional standards

NASBA Approved

CPAacademy.org (Sponsor Id#: 111889) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222

EA Approved

CPAacademy.org (Sponsor Id#: HURS9) has entered into an agreement with the Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the IRS as to the quality of the program or its contribution to the professional competence of the enrolled individual. Credit earned by attendees with a PTIN will be reported directly to the IRS as required of all providers. To ensure your CPE hours are reported, update your profile in My Account to include your PTIN number. Please note: IRS CE is only mandatory for EAs and ERPAs. For all other tax return preparers, CE is voluntary.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222