Video: AICPA Code of Professional Conduct Overview

This lesson provides an overview of the AICPA Code of Professional Conduct, which sets the ethical standards for accounting professionals working with non-issuers and private companies. Nick Palazzolo explains the relationship between the AICPA, PCAOB, and SEC regulatory bodies and their respective ethical standards. The lesson covers various aspects and requirements of the AICPA Code of Professional Conduct, with an emphasis on independence and professionalism. Several tables and charts are presented to make it easier for the audience to understand and memorize key concepts in ethics.

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Video Transcript

Instructor: Nick Palazzolo

Nick Palazzolo is head instructor of ExamPrep.ai CPA Review. Nick's teaching style is engaging & upbeat, combining practical Big 4 tax & assurance expertise with years of 1-on-1 coaching. His lessons are concise and emphasize what you need to know to pass. Whether you're a recent grad or working full-time, we’re confident you can conquer your CPA exams with Nick’s review.

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After such a great first lesson, how can we follow that up so effectively? Well, it's going to be with the AICPA Code of Professional Conduct. Yay! All right, here is going to be our first of three lessons where we go through ethics. I'll broadly call ethics. We're going to see the AICPA, which applies to non-issuers, private companies, although as well as having say over other engagement types with issuers. But primarily when you see AICPA, you think non-issuers, private companies. And then we're going to see in our lesson after this is going to be the PCAOB and SEC, going to deal with public companies, issuers. And then after that, we're going to deal with governmental entity types, see all that. So really ethics, a lot of overlap between the three, as we will see. I've got just like the first lesson, lots of tables to memorize, lots of charts. A lot of that is going to be overlapping because ethics, right? I mean, just be ethical. We're not going to say don't steal anything with the AICPA and we're not going to not say that in a government. So that's just kind of something like that. Independence, independence may be the same for all regulatory bodies. Let's dive into our specific criteria here. What are our learning objectives for today?

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Ethics & Independence

Module: 3 Concepts, 42 Videos

AICPA Code of Professional Conduct Overview

1:04

AICPA Code of Professional Conduct Objectives

2:42

Introduction to AICPA Code of Professional Conduct

1:55

AICPA Requirements of Independent Auditors