4 CPE Credit Hours

After completing this course, participants will be able to:

Understand the principles of the AICPA Code of Professional Conduct and the regulatory framework governing CPA ethics.

Apply the independence conceptual framework to manage conflicts of interest and uphold professional objectivity.

Evaluate ethical challenges in financial reporting and auditing, emphasizing integrity, professional skepticism, and stakeholder trust.

Summit CPE’s 4-hour Regulatory Ethics course is registered with NASBA’s National Registry of CPE Sponsors (QAS). At present, it has not yet been authorized to fulfill the state-specific ethics requirement in:

• Florida

• New York

• Ohio

• Texas

We expect to broaden our catalog to include courses that satisfy those jurisdictions’ unique ethics rules in the near future. Until then, this course may only be applied toward general (non-ethics) CPE credit where permitted.

Please verify acceptance with your State Board of Accountancy before reporting this course for credit.

QAS Self-Study

Prerequisites: None

Advance preparation: None

Accounting: 4 CPE credits

Published Date: 07/04/2025

Expiration/Review Date: 07/04/2026

Participants must successfully complete the qualified assessment with a minimum of 70% accuracy within one year of course enrollment to obtain a certificate of completion and earn 4 CPE credits.