The cost of the program covers on demand course link, examination grading by the American Institute of CPAs and notification of successful completion of CPA candidate to the Tennessee State Board of Accountancy. The Course link will be emailed to you directly from the AICPA. Please be sure to check your junk mail or spam filter if you haven't received the exam link within one business day.
To view the complete text of the AICPA Code of Professional Conduct, click here.
Please note TSPCA is simply a seller of the exam materials. Results are submitted directly to the AICPA and then reported by the AICPA to the State Board.
- Accounting and finance professionals earning a CPA license
- CPAs maintaining their CPA license
- Recall ethical rule setters and methodologies for analyzing ethical matters.
- Recognize the interpretations of the "Integrity and Objectivity" rule.
- Identify the provisions of professional conduct.
- Recall how independence rules apply to personal matters.
- Recognize rules for a firm's independence.
- Recognize SEC and PCAOB independence rules.
- Identify ethical regulatory requirements of other regulators.
- Identify ethics rules for the tax practice.
Successful completion of this exam is required by the Tennessee State Board of Accountancy prior to issuance of an initial Tennessee CPA Certificate.
- AICPA Code of Professional Conduct and its Conceptual Framework
- Ethics and independence rules from the AICPA and other regulators, including the U.S. government
- Activities that discredit the profession
- Ethics interpretations issued by PEEC
- NOCLAR
- AICPA Statements on Standards for Tax Services (SSTSs)
- U.S. Treasury Department’s Circular No. 230
- Internal Revenue Service (IRS) penalty provisions
8.50 credits
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