Professional Ethics for Members in Public Practice (PEMPP)

An introduction to the AICPA Code of Professional Conduct, including the Conceptual Framework approach, and the AICPA Code's interpretations on conflicts of interest, preparing and reporting information, fee-related issues, confidential client information, and other ethical issues.
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NANO Learning

NANO Courses take approx. 10 minutes to complete and are worth 0.2 credits

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SELF STUDY

Self-Study Courses take approx. 50 minutes to complete and are worth 1.0 credit

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BUNDLES

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NASBA Registry

Audit Conduct, LLC is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.

NANO Learning

DELIVERY METHOD
Nano Learning
CREDITS
0.2

PEMPP-01 Navigating the AICPA Code of Professional Conduct

Provides an overview of the structure and application of the AICPA Code of Professional Conduct.

OBJECTIVES
After completing this course, you will be able to recall the structure and application of the AICPA Code of Professional Conduct.
Target AUDIENCE
Professionals who need to understand the application of the AICPA Code of Professional Conduct.
COURSE LEVEL

Basic

PREREQUISITES

None

ADVANCED PREPARATION

None

$10.00

REGISTER
DELIVERY METHOD
Nano Learning
CREDITS
0.2

PEMPP-02 Conceptual Framework for Members in Public Practice

Provides an overview of the Conceptual Framework approach to compliance with the rules of the AICPA Code of Professional Conduct.

OBJECTIVES
After completing this course, you will be able to recall how to apply the Conceptual Framework for Members in Public Practice, which is a key component of the AICPA Code of Professional Conduct.
Target AUDIENCE
Professionals who need to understand the application of the AICPA Code of Professional Conduct.
COURSE LEVEL

Basic

PREREQUISITES

None

ADVANCED PREPARATION

None

$10.00

REGISTER
DELIVERY METHOD
Nano Learning
CREDITS
0.2

PEMPP-03 Integrity and Objectivity 1: Conflicts of Interest

Provides an overview of the AICPA interpretation of the Integrity & Objectivity Rule on conflicts of Interest.

OBJECTIVES
After completing this course, you will be able to recall the rules for addressing conflicts of interest.
Target AUDIENCE
Professionals who need to understand the application of the AICPA Code of Professional Conduct.
COURSE LEVEL

Basic

PREREQUISITES

PEMPP-1: Navigating the AICPA Code of Professional Conduct PEMPP-2: Conceptual Framework for Members in Public Practice

ADVANCED PREPARATION

None

$10.00

REGISTER
DELIVERY METHOD
Nano Learning
CREDITS
0.2

PEMPP-04 Integrity and Objectivity 2: Reporting Information

Provides an overview of the AICPA interpretation of the Integrity & Objectivity Rule on preparing and reporting information.

OBJECTIVES
After completing this course, you will be able to recognize rules applicable to preparing and reporting information.
Target AUDIENCE
Professionals who need to understand the application of the AICPA Code of Professional Conduct.
COURSE LEVEL

Basic

PREREQUISITES

PEMPP-1: Navigating the AICPA Code of Professional Conduct  PEMPP-2: Conceptual Framework for Members in Public Practice

ADVANCED PREPARATION

None

$10.00

REGISTER
DELIVERY METHOD
Nano Learning
CREDITS
0.2

PEMPP-05 Integrity and Objectivity 3: Additional Topics

Provides an overview of AICPA interpretations under the Integrity & Objectivity Rule for gifts and entertainment, client advocacy, and the use of third party service providers.

OBJECTIVES
After completing this course, you will be able to identify interpretations of the Integrity and Objectivity Rule for gifts and entertainment, client advocacy, and the use of third party service providers.
Target AUDIENCE
Professionals who need to understand the application of the AICPA Code of Professional Conduct.
COURSE LEVEL

Basic

PREREQUISITES

PEMPP-1: Navigating the AICPA Code of Professional Conduct   PEMPP-2: Conceptual Framework for Members in Public Practice

ADVANCED PREPARATION

None

$10.00

REGISTER
DELIVERY METHOD
Nano Learning
CREDITS
0.2

PEMPP-06 Fee Arrangements

Provides an overview of the AICPA Code interpretations addressing fee-related issues such as commissions, referral, and contingent fees.

OBJECTIVES
After completing this course, you will be able to identify the types of fee arrangements with clients that create threats to compliance with the AICPA Code of Professional Conduct.
Target AUDIENCE
Professionals who need to understand the application of the AICPA Code of Professional Conduct.
COURSE LEVEL

Basic

PREREQUISITES

PEMPP-1: Navigating the AICPA Code of Professional Conduct   PEMPP-2: Conceptual Framework for Members in Public Practice

ADVANCED PREPARATION

None

$10.00

REGISTER
DELIVERY METHOD
Nano Learning
CREDITS
0.2

PEMPP-07 General Standards & Principles

Provides an overview of the AICPA Code interpretations addressing general and technical standards and accounting principles.

OBJECTIVES
After completing this course, you will be able to recall the AICPA ethics rules relating to general and technical standards and accounting principles.
Target AUDIENCE
Professionals who need to understand the application of the AICPA Code of Professional Conduct.
COURSE LEVEL

Basic

PREREQUISITES

PEMPP-1: Navigating the AICPA Code of Professional Conduct  PEMPP-2: Conceptual Framework for Members in Public Practice

ADVANCED PREPARATION

None

$10.00

REGISTER
DELIVERY METHOD
Nano Learning
CREDITS
0.2

PEMPP-08 Confidential Client Information

Provides an overview of the AICPA Code's Confidential Client Information Rule.

OBJECTIVES
After completing this course, you will be able to identify the AICPA ethics rules relating to confidential client information.
Target AUDIENCE
Professionals who need to understand the application of the AICPA Code of Professional Conduct.
COURSE LEVEL

Basic

PREREQUISITES

PEMPP-1: Navigating the AICPA Code of Professional Conduct PEMPP-2: Conceptual Framework for Members in Public Practice

ADVANCED PREPARATION

None

$10.00

REGISTER
DELIVERY METHOD
Nano Learning
CREDITS
0.2

PEMPP-09 Firm Organization, Name & Marketing Activities

Provides an overview of the AICPA Code's rules for firm organization, firm name, advertisements and solicitations.

OBJECTIVES
After completing this course, you will be able to recognize the AICPA ethics rules applicable to your firm's form of firm organization, name, and marketing activities.
Target AUDIENCE
Professionals who need to understand the application of the AICPA Code of Professional Conduct.
COURSE LEVEL

Basic

PREREQUISITES

PEMPP-1: Navigating the AICPA Code of Professional Conduct PEMPP-2: Conceptual Framework for Members in Public Practice

ADVANCED PREPARATION

None

$10.00

REGISTER
DELIVERY METHOD
Nano Learning
CREDITS
0.2

PEMPP-10 Acts Discreditable to the Profession

Provides an overview of the interpretations of the "Acts Discreditable Rule" in the AICPA Code of Professional Conduct.

OBJECTIVES
After completing this course, you will be able to identify the types of activities that are considered to be "acts discreditable to the profession."
Target AUDIENCE
Professionals who need to understand the application of the AICPA Code of Professional Conduct.
COURSE LEVEL

Basic

PREREQUISITES

PEMPP-1: Navigating the AICPA Code of Professional Conduct PEMPP-2: Conceptual Framework for Members in Public Practice

ADVANCED PREPARATION

None

$10.00

REGISTER

QAS Self Study

DELIVERY METHOD
QAS Self-Study
CREDITS
1

PEMPP-SS01 Professional Ethics for Members in Public Practice: The Code, Conceptual Framework and Integrity & Objectivity

Provides an overview of the structure and application of the AICPA Code of Professional Conduct, including the Conceptual Framework approach, and Code's interpretations of the Integrity & Objectivity Rule on conflicts of interest, preparing and reporting information, client advocacy, use of a third party service provider, and gifts and entertainment. NOTE: This course does not address the interpretations of the AICPA Independence Rule.

OBJECTIVES
After completing this course, you will be able to: (i) recall the structure and application of the AICPA Code of Professional Conduct; (ii) recall how to apply the Conceptual Framework for Members in Public Practice; (iii) recall the rules for addressing a conflict of interest; (iv) recognize rules applicable to preparing and reporting information; and (v) identify the interpretations of the Integrity & Objectivity Rule for  gifts and entertainment, client advocacy, and the use of third party service providers.
Target AUDIENCE
Professionals who need to understand the application of the AICPA Code of Professional Conduct.
COURSE LEVEL

Basic

PREREQUISITES

None

ADVANCED PREPARATION

None

$40.00

REGISTER
DELIVERY METHOD
QAS Self-Study
CREDITS
1

PEMPP-SS02 Professional Ethics for Members in Public Practice: Fees, General Standards, Firm Organization, Marketing, and Acts Discreditable

Provides an overview of the AICPA Code interpretations addressing fee-related issues, general and technical standards, accounting principles, confidential client information, form of organization, firm name, marketing activities, and acts discreditable to the profession. NOTE: This course does not address the interpretations of the AICPA Independence Rule.

OBJECTIVES
After completing this course, you will be able to: (i)  identify the types of fee arrangements with clients that create threats to compliance with the AICPA Code of Professional Conduct; (ii) recall the  ethics rules relating to general and technical standards and accounting principles; (iii) identify the ethics rules relating to confidential client information; (iv) recognize the ethics rules applicable to your firm's form of organization and its name and marketing activities; and (v) identify the types of activities that are considered to be "acts discreditable to the profession."
Target AUDIENCE
Professionals who need to understand the application of the AICPA Code of Professional Conduct.
COURSE LEVEL

Basic

PREREQUISITES

PEMPP-1: AICPA Professional Ethics for Members in Public Practice, Part 1

ADVANCED PREPARATION

None

$40.00

REGISTER

Bundles

DELIVERY METHOD
QAS Self-Study
CREDITS
2

Professional Ethics for Members in Public Practice: All (PEMPP-1SS and 2SS)

This course provides an overview of the AICPA Code of Professional Conduct, including the Conceptual Framework approach, and the AICPA Code's interpretations on conflicts of interest, preparing and reporting information, fee-related issues, confidential client information, and other ethical issues.

$70.00

LEARN MORE
DELIVERY METHOD
Nano Learning
CREDITS
1

AICPA Professional Ethics for Members in Public Practice: Part 1 (PEMPP-1-5)

Provides an overview of the structure and application of the AICPA Code of Professional Conduct, including the Conceptual Framework approach, and Code's interpretations of the Integrity & Objectivity Rule on conflicts of interest, preparing and reporting information, client advocacy, use of a third-party services provider and gifts and entertainment.

$40.00

LEARN MORE
DELIVERY METHOD
Nano Learning
CREDITS
1

AICPA Professional Ethics for Members in Public Practice: Part 2 (PEMPP-6-10)

Provides an overview of the AICPA Code interpretations addressing fee-related issues, general and technical standards, accounting principles, confidential client information, form of organization, firm name, marketing activities, and acts discreditable to the profession.

$40.00

LEARN MORE
DELIVERY METHOD
Nano Learning
CREDITS
2

AICPA Professional Ethics for Members in Public Practice: All (PEMPP-1-10)

Provides an overview of the AICPA Code of Professional Conduct for members in public practice except for independence. Topics addressed include structure and application of the AICPA Code, the Conceptual Framework approach, conflicts of interest, preparing and reporting information, gifts and entertainment, fee-related issues, general and technical standards, confidential client information, form of organization, firm name, marketing activities, and acts discreditable to the profession.

$70.00

LEARN MORE