Professional conduct and ethical behavior are really the backbone of the entire accounting and auditing profession. These components form the foundation upon which our creditability with the general public is built and without which there is no profession. Whether you are a practitioner in public accounting or business and industry, you must always act in accordance with the requirements that define professional conduct and ethical behavior.
This course fulfills the Alaska Board of Public Accountancy (Board) requirement that an applicant for renewal of a license complete at least four hours of continuing education covering ethics as part of the 80 hours of approved continuing education required for the concluding biennial licensing period (12 AAC 04.300). The course provides a foundational understanding of ethics and ethical behavior; an overview of the core principles of professional conduct – integrity, objectivity, and independence; and a review of Alaska Public Accountancy Statutes (AS 08.04) and Regulations (12 AAC 04). The course also covers the significant changes to Alaska’s licensure, practice privilege, and firm permit requirements enacted by ch. 22 SLA 2025, generally effective January 1, 2026. The overall objective of this course is to contribute directly to your professional competence as an Alaska CPA.
All CPAs holding an active Alaska license, whether in public practice, business and industry, government, or education