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