In this module, you'll be introduced to the AICPA Code of Conduct and learn how it applies to accountants in the profession. You'll explore key rules such as the integrity rules, the objectivity rules, and the independence rules. By the end of this module, you'll have a more clear understanding about how the AICPA Code of Professional conduct assists the accounting profession by setting high standards for those providing services to clients.

In this module, you'll explore three of the more significant sets of standards that CPAs comply with when working on assurance and attestation engagements. You'll learn about the Statements on Auditing Standards, the Statements on Standards for Attestation Engagements, and the Statements on Quality Management Standards. By the end of this module, you'll become familiar with the key standards CPAs find themselves complying with when performing various engagements.

In this module, you'll explore the key standards that apply to other engagements beyond the scope of the AICPA's nonissuers including issuers, internal audit engagements, and international engagements. You'll learn about how those standards impact the work CPAs and internal auditors perform on clients. By the end of this module, you'll have more clarity on other applicable standards accountants may face that are relevant to the services being provided.

This final module brings everything together. You’ll review key concepts from the course and apply what you’ve learned to real-world business situations. By stepping back and looking across the different sets of applicable standards, you’ll strengthen your ability to assess and perform various engagements appropriately —skills that are essential for accountants and business professionals alike.