Ethics for Accountants: Hawaii (CPE Course)

CPE Credit: 4 hours

Course Type: Downloaded PDF materials with online test

Price (with PDF Textbook): $40

Course Description
This course is designed to meet the 4 hour ethics CPE requirement for Hawaii. It covers current issues and special topics in ethics in the accounting profession and the current AICPA Code of Professional Conduct (with examples and case studies). The Hawaii Accountancy Rules of Conduct are included in the Appendix, with cross references to the AICPA Code.

Author: Beacon Hill Financial Educators

Course Number: ET1069

Table of Contents
Chapter 1. Current Ethical Issues in the Accounting Profession
Chapter 2. AICPA Code of Professional Conduct
Chapter 3. Case Studies
Chapter 4. Hawaii Rules of Conduct

Learning Objectives

  • Define ethics in the context of being ethical versus acting ethically.
  • Identify the types of accounting services in which the fiduciary standard applies.
  • Recognize the circumstances under which conflicts of interest can arise when a variety of accounting services are offered by a CPA or firm.
  • Differentiate between rules-based, principles-based, and objectives-oriented accounting.
  • Recognize the recent developments in reporting and standards-setting for small and medium-sized businesses and firms conducting business overseas.
  • Interpret recent ethical inquires received by the AICPA.
  • Recognize the primary components that serve as the foundation of the AICPA ethical standards.
  • Recognize the AICPA Principles of the Code of Professional Conduct.
  • Recognize the AICPA Rules of the Code of Professional Conduct.

    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.