Ethical Responsibilities (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 beset with requirements from regulatory agencies and the government that strictly define his or her responsibilities in many areas of daily practice. In the Ethical Responsibilities course, we cover many of these responsibilities, noting their exact sources in case the accountant wants to peruse them in greater detail. The responsibilities covered include one’s responsibilities when acting in a fiduciary capacity, when dealing with taxpayers, when involved with the auditing of publicly-held companies, and when confronted with financial violations that are not being addressed by management.

Author: Steven Bragg

Course Number: ET1059

Learning Objectives

  • Describe the constraints on the accountant to engage in whistleblowing activities.

  • Specify the circumstances under which the Securities and Exchange Commission allows the disclosure of confidential client information.

  • Describe the terms of monetary payout arrangements to whistleblowers in the Dodd-Frank Act.

  • Identify the legal arrangement under which a party can file a lawsuit on behalf of the government, with the intent of obtaining a settlement related to defrauding the government.

  • Specify the requirements of the various sections of the Sarbanes-Oxley act as they pertain to the responsibilities of the accounting function.

  • Explain the terms under which a publicly-held company can hire its auditors for in-house positions.

  • Describe the services that an audit firm cannot provide to its publicly-held audit clients.

  • Specify the thresholds used to indicate the probability of success for tax return positions.

Level: Overview

Instructional Method: QAS Self-Study

NASBA Category: Regulatory 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.