This 2-hour course is designed to meet the 2-hour Ethics CPE requirement for Alabama CPAs. It provides an overview of ethical thought along with the core values of the CPA profession. The contents of Alabama State Board of Public Accountancy Administrative Code, Chapter 30-X-6 - Rules of professional conduct are covered. The AICPA Code of Professional Conduct is covered in detail. Case studies and example situations are utilized to emphasize material. Program Level: Basic No prerequisites or advanced preparation required. CPE Credits: 2 Hour Field of Study: Regulatory Ethics Delivery Method: QAS Self Study

This 4-hour course is designed to meet the 4-hour ethics continuing education requirement for Alaska CPAs. It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning. Selected Alaska Board of Public Accountancy regulations contained in 12 AAC 04 and statutes contained in AS 08 04 are covered in detail. The AICPA Code of Professional Conduct is also covered in detail. Case studies are utilized throughout the course to emphasize subject matter. Program Level: Basic No prerequisites or advanced preparation required. CPE Credits: 4 Hours Field of Study: Regulatory Ethics Delivery Method: QAS Self Study

This 4 hour course is designed to meet the 4 hour Ethics CPE requirement for Arizona CPAs. The course covers the Arizona Revised Statutes Title 32, Chapter 6 and the sections of the Arizona Administrative Code which govern the Arizona State Board of Accountancy. The course then addresses the key features of the AICPA's Code of Professional Conduct. No prerequisites or advanced preparation required. CPE Credits: 4 Hours Field of Study: Ethics Delivery Method: QAS Self Study

Bernard Madoff Investment Securities LLC was the source of the largest financial fraud in US history. Madoff perpetrated a simple Ponzi scheme whereby older investors were paid with newer investor funds, thus providing the impression of actual investment returns. The extent of the losses related to Madoff’s Ponzi scheme have been estimated at $50 – $65 billion. Many are astounded to hear that Bernard Madoff Investment Securities LLC was audited by a CPA. Unfortunately, Madoff’s CPA apparently did not subscribe to the AICPA Code of Conduct as most of the rules contained in the code were ignored. What follows is a case study examining the conduct of Friehling & Horowitz CPA’s P.C., the CPA firm that audited Bernard Madoff Investment Securities LLC, within the context of the AICPA Code of Professional Conduct. Program Level: Basic No prerequisites or advanced preparation required. CPE Credits: 2 Hours Field of Study: Ethics Delivery Method: QAS Self Study

This 4 hour course is designed to meet the 4 hour Ethics CPE requirement for California CPAs. It provides an overview of ethical thought along with the core values of the profession and the application of these values to ethical reasoning. The course addresses the key features of the AICPA's Code of Professional Conduct. It also covers standards of professional conduct and business practices adhered to by California CPAs in order to enhance their profession and maximize fairness and justice when dealing with the public, clients and other members of their profession. This is covered by a review of Indiana statutes and Indiana Administrative Code as they relate to CPAs. Case studies and examples are utilized throughout the course to emphasize material. Prerequisites: None Level: Overview NASBA Category: Ethics Recommended CPE: 4 Hours

This course is designed to meet the four (4) hour ethics CPE requirement for Colorado CPAs. It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning. The applicable rules and regulations promulgated by the Colorado State Board of Public Accountancy found in 3 CCR -705-1, Rule 1.12, Rules of Professional Conduct are covered in detail. The AICPA Code of Professional Conduct is also covered in detail. Case studies are utilized throughout the course to emphasize material. This course does NOT meet the 2 hour CR&R requirement. Program Level: Basic No prerequisites or advanced preparation required. CPE Credits: 4 Hours Field of Study: Ethics Delivery Method: QAS Self Study

This course is designed to meet the 2 hour CR&R requirement of the Colorado State Board of Accountancy. The course overviews Colorado’s Accountants Practice Act and examines in depth CCR 705-1 : RULES OF THE STATE BOARD OF ACCOUNTANCY. It also covers Colorado State Board of Accountants Policies updates. CPE Credits: 2 Hours Field of Study: Ethics Delivery Method: QAS Self Study

This 4 hour course is designed to meet the 4 hour Ethics CPE requirement for Florida CPAs. It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning. Chapters 455 and 473 of the Florida Statutes and the related administrative rules found in section 61H1 of the Florida Administrative Code are reviewed along with the AICPA Code of Professional Conduct. Case studies are utilized throughout the course to emphasize material. Prerequisites: None Level: Overview NASBA Category: Ethics Recommended CPE: 4 Hours

This 4-hour course is designed to meet the 4-hour professional ethics CPE requirement for Georgia CPAs. It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning. The contents of the Amended Rules of the Georgia State Board of Accountancy, Chapter 20-12 - Code of professional conduct are covered as are other selected topics in Department 20 of the Georgia Rules and Regulations as well as Georgia Code Title 43, Chapter 3. The AICPA Code of Professional Conduct is also covered in detail. Case studies are utilized throughout the course to emphasize material. Program Level: Basic/Beginner No prerequisites or advanced preparation required. CPE Credits: 4 Hours Field of Study: Finance Delivery Method: QAS Self Study

This 4-hour course is designed to meet the 4-hour ethics CPE requirement for Idaho CPAs. It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning. Rules of professional conduct and other rules of the Idaho Administrative Code, IDAPA 24 (Rules of the Idaho Board of Accountancy) and selected statutes from the Idaho Statutes, Title 54, Chapter 2 (the Idaho Accountancy Act), are covered in detail. The AICPA Code of Professional Conduct is also covered in detail. Case studies are utilized throughout the course to emphasize subject matter. Program Level: Basic No prerequisites or advanced preparation required. CPE Credits: 4 Hours Field of Study: Ethics Delivery Method: QAS Self Study

This 4-hour course is designed to meet the 4-hour Ethics CPE requirement for Illinois CPAs. It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning. The Illinois statutes and rules regarding continuing professional education and peer review as well as the AICPA Code of Professional Conduct are covered in detail. Case studies are utilized throughout the course to emphasize material. Prerequisites: None Level: Overview NASBA Category: Regulatory Ethics Recommended CPE: 4 Hours

This course fulfills the required annual sexual harassment prevention training under the Illinois Human Rights Act. It also fulfills the 1 CPE sexual harassment prevention training credit requirement for licensed CPAs for license renewal with the Illinois Department of Financial and Professional Regulation. This course explains what sexual harassment is. It then looks at the AICPA Code of Professional conduct as well as federal and state laws concerning sexual harassment. Available remedies and employers responsibilities in preventing, investigating, and correcting sexual harassment in the workplace are also discussed. Program Level: Basic No prerequisites or advanced preparation required. CPE Credits: 1 Hour Field of Study: Ethics Delivery Method: QAS Self Study

This 4 hour course is designed to meet the 4 hour Ethics CPE requirement for Indiana CPAs. It provides an overview of ethical thought along with the core values of the profession and the application of these values to ethical reasoning. The course addresses the key features of the AICPA's Code of Professional Conduct. It also covers standards of professional conduct and business practices adhered to by Indiana CPAs in order to enhance their profession and maximize fairness and justice when dealing with the public, clients and other members of their profession. This is covered by a review of Indiana statutes and Indiana Administrative Code as they relate to CPAs. Case studies and examples are utilized throughout the course to emphasize material. Program Level: Basic No prerequisites or advanced preparation required. CPE Credits: 4 Hours Field of Study: Ethics Delivery Method: QAS Self Study

This 4-hour course is designed to meet the 4-hour ethics and professional conduct CPE requirement for Iowa CPAs. It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning. Section 193A of the Iowa Administrative Code, Chapter 13 – Rules of Professional Ethics and Conduct is covered in detail. The AICPA Code of Professional Conduct is also covered in detail. Case studies are utilized throughout the course to emphasize subject matter. Program Level: Basic No prerequisites or advanced preparation required. CPE Credits: 4 Hours Field of Study: Ethics Delivery Method: QAS Self Study

This 2-hour course is designed to meet the 2-hour Ethics CPE requirement for Kansas CPAs. It provides an overview of ethical thought along with the core values of the CPA profession. The code of professional conduct regulations promulgated under Article 5 of the Kansas Accountancy Regulations are covered in detail. The AICPA Code of Professional Conduct is also covered in detail. Case studies are utilized throughout the course to emphasize material. Program Level: Basic No prerequisites or advanced preparation required. CPE Credits: 2 Hours Field of Study: Ethics Delivery Method: QAS Self Study

This 2-hour course is designed to meet the 2-hour Ethics CPE requirement for Kentucky CPAs. It provides an overview of ethical thought along with the core values of the CPA profession. The contents of Kentucky Administrative Regulations, Title 201, Chapter 1, Part 300 – Rules of professional conduct and Part 290-Standards of Practice, are covered. The AICPA Code of Professional Conduct is covered in detail. Case studies and example situations are utilized to emphasize material. Program Level: Basic No prerequisites or advanced preparation required. CPE Credits: 2 Hours Field of Study: Ethics Delivery Method: QAS Self Study

This 3-hour course is designed to meet the 3-hour professional ethics CPE requirement for Louisiana CPAs. It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning. The contents of the State Board of Certified Public Accountants of Louisiana, Title 46, Part XIX, Chapter 17 - Rules of Professional Conduct are covered as are Louisiana Revised Statutes, Title 37, Chapter 2, Section 83 – Unlawful Acts . The AICPA Code of Professional Conduct is also covered in detail. Case studies are utilized throughout the course to emphasize material. Program Level: Basic/Beginner No prerequisites required. Delivery Method: QAS Self Study

This 3-hour course is designed to meet the 3-hour Ethics CPE requirement for Ohio CPAs. It provides an overview of ethical thought along with the core values of the CPA profession. The applicable laws and rules promulgated under Chapter 4701 of the Ohio Revised Code and Chapter 4701 of the Ohio Administrative Code are covered in detail. The AICPA Code of Professional Conduct is also covered in detail. Case studies are utilized throughout the course to emphasize material. Program Level: Basic No prerequisites or advanced preparation required. CPE Credits: 3 Hour Field of Study: Ethics Delivery Method: QAS Self Study

This 4-hour course is designed to meet the 4-hour professional ethics CPE requirement for Massachusetts CPAs. It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning. The applicable rules promulgated by the Massachusetts Board of Public Accountancy found in 252 CMR 2.00 and 252 CMR 3.00: Code of Ethics and Rules of Professional Conduct are covered in detail. The AICPA Code of Professional Conduct is also covered in detail. Case studies are utilized throughout the course to emphasize material. Program Level: Basic No prerequisites or advanced preparation required. CPE Credits: 4 Hours Field of Study: Ethics Delivery Method: QAS Self Study

This 4-hour course is designed to meet the professional ethics CPE requirement for Mississippi CPAs. It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning. The contents of the Mississippi State Board of Public Accountancy Rules and Regulations, Title 30, Chapter 6 - Rules of professional conduct are covered as are other selected topics in Title 30 of the Mississippi Rules and Regulations as well as Mississippi Code Title 77, Chapter 33-16. The AICPA Code of Professional Conduct is also covered in detail. Case studies are utilized throughout the course to emphasize material. No prerequisites or advanced preparation required. CPE Credits: 4 Hours Field of Study: Ethics Delivery Method: QAS Self Study

This 2-hour course is designed to meet the 2-hour Ethics CPE requirement for Nevada CPAs. It provides an overview of ethical thought along with the core values of the CPA profession. Certain contents of Nevada Administrative Code, Chapter 628 are covered which include Continuing Education, Unlawful Practice and Standards of Practice. The AICPA Code of Professional Conduct is covered in detail. Program Level: Basic No prerequisites or advanced preparation required. CPE Credits: 2 Hour Field of Study: Regulatory Ethics Delivery Method: QAS Self Study

This 4-hour course is designed to meet the 4-hour ethics CPE requirement for New Hampshire CPAs. It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning. New Hampshire Board rules from Chapter Ac 500 and selected rules from Chapter Ac 400 are covered in detail. The AICPA Code of Professional Conduct is also covered in detail. Case studies are utilized throughout the course to emphasize subject matter. Program Level: Basic No prerequisites or advanced preparation required. CPE Credits: 4 Hours Field of Study: Ethics Delivery Method: QAS Self Study

This 1-hour course is designed to meet the 1-hour Ethics CPE requirement for North Carolina CPAs. It provides an overview of ethical thought along with the core values of the CPA profession. The contents of the North Carolina Administrative Code, Title 21, Subchapter 08N – Professional Ethics and Conduct, are covered. Case studies and example disciplinary actions are utilized to emphasize material. Program Level: Basic No prerequisites or advanced preparation required. CPE Credits: 1 Hour Field of Study: Ethics Delivery Method: QAS Self Study

This 4-hour course is designed to meet the 4-hour professional ethics CPE requirement for Pennsylvania CPAs. It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning. The applicable rules promulgated under the Pennsylvania Board of Accountancy Regulations found in Title 49, Chapter 11 of the Pennsylvania Code are covered in detail. The AICPA Code of Professional Conduct is also covered in detail. Case studies are utilized throughout the course to emphasize material. Program Level: Basic No prerequisites or advanced preparation required. CPE Credits: 4 Hours Field of Study: Ethics Delivery Method: QAS Self Study

This 4 hour course is designed to meet the 4 hour Ethics CPE requirement for Texas CPAs. It focuses on case studies applying the spirit and intent of the Texas State Board of Public Accountancy Rules of Professional Conduct and emphasizes ethical judgment and the ethical standards of the profession. Program Level: Basic/Beginner No prerequisites required. Delivery Method: QAS Self Study

This 4-hour course is intended to provide the Vermont CPA with training in the ethical requirements of the profession. It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning. Administrative Rules of the Vermont Board of Public Accountancy related to ethics are covered in detail. The AICPA Code of Professional Conduct is also covered in detail. Case studies are utilized throughout the course to emphasize subject matter. Program Level: Basic No prerequisites or advanced preparation required. CPE Credits: 4 Hours Field of Study: Ethics Delivery Method: QAS Self Study

This course provides an overview of ethical thought as well as the core values of the Virginia CPA in business and the application of these values to ethical reasoning. The AICPA Code of Professional Conduct is used as a basis for ethical conduct for CPAs in business and case studies are used to reinforce concepts. Program Level: Basic/Beginner No prerequisites required. Delivery Method: QAS Self Study

This 4-hour course is designed to meet the 4 hour Ethics CPE requirement for Washington State CPAs as outlined by the Washington State Board of Accountancy. This course covers the Washington State Public Accountancy Act and the Board’s rules and policies. It also discusses the AICPA Code of Conduct and the key differences between Washington State law and the AICPA Code of Conduct. Program Level: Basic/Beginner No prerequisites required. Delivery Method: QAS Self Study

This course is based upon the reformatted AICPA Code of Professional Conduct and covers the conceptual framework utilized in the reformatted code as well as the rules and interpretations applicable to CPAs in public practice, business and those defined as “other”, which would include retirees and those between jobs. The entire Code of Professional Conduct is covered in the course and case studies are used to reinforce concepts. Program Level: Basic No prerequisites or advanced preparation required. CPE Credits: 2 Hours Field of Study: Ethics Delivery Method: QAS Self Study

This course provides an overview of ethical thought as well as the core values of the CPA in business and the application of these values to ethical reasoning. The AICPA Code of Professional Conduct is used as a basis for ethical conduct for CPAs in business and case studies are used to reinforce concepts. Program Level: Basic No prerequisites or advanced preparation required. CPE Credits: 2 Hours Field of Study: Ethics Delivery Method: QAS Self Study

This course provides an overview of ethical thought as well as the core values of the CPA profession and the application of these values to ethical reasoning. The AICPA Code of Professional Conduct is used as a basis for ethical conduct for CPAs and case studies are used to reinforce concepts. Additionally, the ethical requirements of CPA tax practitioners under Treasury Department Circular No. 230 are also covered in the course materials. Program Level: Basic No prerequisites or advanced preparation required. CPE Credits: 4 Hours Field of Study: Ethics Delivery Method: QAS Self Study

This course provides an overview of ethical thought as well as the core values of the CPA in business and the application of these values to ethical reasoning. The AICPA Code of Professional Conduct is used as a basis for ethical conduct for CPAs in business and case studies are used to reinforce concepts. Program Level: Basic No prerequisites or advanced preparation required. CPE Credits: 2 Hours Field of Study: Ethics Delivery Method: QAS Self Study

This 4-hour course is designed to meet the 4-hour professional ethics CPE requirement for Connecticut CPAs. It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning. Selected rules of the Regulations of Connecticut State Agencies found in section 20-280 and selected statutes of the Connecticut General Statutes chapter 389 are covered in detail. The AICPA Code of Professional Conduct is also covered in detail. Case studies are utilized throughout the course to emphasize material. Program Level: Basic No prerequisites or advanced preparation required. CPE Credits: 4 Hours Field of Study: Ethics Delivery Method: QAS Self Study

This 4-hour course is designed to meet the 4-hour professional ethics CPE requirement for Maryland CPAs. It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning. The Maryland Board of Public Accountancy Code of Professional Conduct found in the Code of Maryland Regulations 09.24.01.06 is covered in detail. The AICPA Code of Professional Conduct is also covered in detail. Case studies are utilized throughout the course to emphasize material. Program Level: Basic No prerequisites or advanced preparation required. CPE Credits: 4 Hours Field of Study: Ethics Delivery Method: QAS Self Study

This course provides an overview of the independence related rules and interpretations included within the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct. This Code prescribes a set of principles, rules, and interpretations that guide CPAs in performing their professional responsibilities. While this code is applicable to both members in business and members in practice, this course focuses on the independence aspects for those members in public practice. A copy of the most recent AICPA Code of Professional Conduct is available on the AICPA website. Program Level: Basic No prerequisites or advanced preparation required. CPE Credits: 1 Hour Field of Study: Ethics Delivery Method: QAS Self Study

This course provides an overview of the ethical imperatives surrounding accuracy and transparency in financial reporting, emphasizing the critical role these principles play in maintaining stakeholder trust and corporate integrity. This course also addresses the distinction between creative accounting practices and unethical financial reporting. By better understanding these concepts, CPAs will be better equipped with practical strategies to foster an ethical culture within their organizations and make informed, ethical decisions in complex financial scenarios. Program Level: Basic No prerequisites or advanced preparation required. CPE Credits: 2 Hours Field of Study: Regulatory Ethics Delivery Method: QAS Self Study