Many states incorporate the AICPA Code of Professional Conduct into their ethics rules. The Code specifically applies to members of the AICPA; however, in the states that incorporate these rules by reference or have adopted the rules, a CPA is bound to abide by these rules whether or not the CPA is a member of the AICPA.  This course is based upon the reformatted AICPA Code of Professional Conduct that became effective in late 2014. The materials cover the conceptual framework utilized in the reformatted Code as well as the rules and interpretations applicable to CPAs in public practice, business, and those defined as other. Case studies are used to reinforce concepts and provide real-life examples of ethical situations where the Code would apply.