NASBA Field of Study
▪ Conceptual Framework
▪ AICPA Code of Professional Conduct
Apply the revised AICPA Code of Professional Conduct.
Recognize the importance and organization of AICPA Code of Professional Conduct.
Apply AICPA ethics interpretations on integrity, objectivity, confidentiality, and advertising.
Recognize the SEC, GAO and other regulatory rules. Recall the obligations to exercise due care
Individuals getting their CPA license and those that want a refresher course on the AICPA code.