Ethical Frameworks in Accounting (CPE Course)

CPE Credit: 2 hours

Course Type: Downloaded PDF materials with online test

Price (with PDF Textbook): $20

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Course Description
The accountant is routinely confronted with business decisions that can be difficult to resolve without a firm grounding in the relevant ethical frameworks. Ethical Frameworks in Accounting outlines the decision processes that can be followed to clarify how problem areas can be resolved. The course also summarizes the main bodies of ethical thought that are most likely to apply to the circumstances of the accountant.

Author: Steven Bragg

Course Number: ET1055

Learning Objectives

  • Describe the beneficial effects of having a strong sense of ethics.

  • Specify the reporting structure for the entities that establish accounting governance.

  • Describe the various principles contained within the AICPA Code of Professional Conduct.

  • Describe the tenets of ethical relativism.

  • Specify the differences between deontology and consequentialism.

  • Explain how the difference principle can be applied to real-world situations.

  • Describe the various theories associated with corporate social responsibility.

  • Specify the measurements that can be linked to corporate social responsibility reporting.

Level: Overview

Instructional Method: QAS Self-Study

NASBA Category: Behavioral Ethics

Prerequisites: None

Advance Preparation: None

Program Registration Requirements: Click on "Purchase Course" near the top of this page to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.

Program Refund Policy: For more information regarding administrative policies concerning complaints, refunds, and other matters, see our policies page.


AccountingTools, Inc. 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 the 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:

The NASBA sponsor identification number for Accountingtools, Inc. is 115881.

AccountingTools is an IRS Approved Continuing Education Provider. We are compliant with the requirements for continuing education providers (as described in sections 10.6 and 10.9 of the Department of Treasury’s Circular No. 230 and in other IRS guidance, forms, and instructions). Our IRS Approved Continuing Education Provider number is 72821.