Ethical Considerations for CPAs


CPAs today face greater challenges than ever to maintain the high ethical standards of their profession. This course provides a framework within which to consider the ethical challenges facing CPAs and focuses on ethical requirements that CPAs must adhere to in their everyday practice, including practical examples of potential ethical dilemmas that practitioners may encounter.


  • The CPA's role in today's economy.
  • The similarities and differences between individual and business ethics.
  • The link between ethics, integrity and scruples.
  • The basic attributes of ethics and professional conduct.
  • The history of the CPA profession and the CPA's requirement to adhere to ethics policies and codes of conduct.
  • The AICPA's Code of Professional Conduct and a CPA's responsibility to the public, clients, and colleagues.
  • The common rules and statutes faced daily in the CPA profession.
  • Case studies may also be utilized to present potential ethical dilemmas CPAs may face during their careers.


  • Understand the attributes of ethics and professional conduct.
  • Identify ethical issues that occur every day in the work environment Understand those deliberative, emotional, and social skills that enable a CPA to put their knowledge of the rules into practice in ways that are applicable to any situation.

Designed For

All CPAs


Curtis Quickel

Curtis is an individual practitioner in Fayetteville, Arkansas. Since 1998, he has traveled the US teaching Continuing Professional Education courses for the AICPA and others. Before establishing his own practice, he worked several years in industry as a Corporate Controller. After 9/11 Curtis spent 9 years on Active Duty with the US Army completing three combat tours to Afghanistan, Iraq and Kuwait. Curt retired as a Lieutenant Colonel in 2013 with a total of 33 years of Active and Reserve service. He is a Past President of the Central Chapter of the Arkansas Society of CPAs and Past Chairman of the Industry and Commerce Committee. Curt is a past recipient of the Arkansas Society of CPAs Outstanding CPA in Government Award.