Ethics in professional practice
Ethics is the backbone of every tax and accounting credential: the duty to serve the public and clients with integrity, objectivity, and due care. Most credentialing bodies require a dedicated portion of your continuing professional education in ethics or professional conduct each cycle.
The codes that govern your credential
CPAs follow the AICPA Code of Professional Conduct — and any additional ethics or laws-and-rules course your State Board of Accountancy requires. Enrolled Agents and other practitioners before the IRS are bound by Treasury Circular 230, which sets the standards of practice and the ethics component EAs must complete. CFP® professionals follow the CFP Board Code of Ethics and Standards of Conduct. Each framework requires practitioners to act with integrity, maintain competence and objectivity, avoid conflicts of interest, and protect client confidentiality.
How much ethics CPE do you need?
It varies widely — many State Boards of Accountancy require a set number of ethics hours per reporting period, some require a specific state-approved ethics or laws-and-rules course, EAs must complete Circular 230 ethics hours each year, and CFP® certificants have their own ethics requirement. Use the requirement calculator to see your state’s rule, or compare states on the at-a-glance table.
Earn your ethics hours
CPE Options offers ethics and professional-conduct courses, including Circular 230 and state-specific ethics courses for jurisdictions that require them — see the Ethics & Professional Conduct category. New here? Start with our free ethics course.
This information is general guidance, not legal advice — always confirm current rules with your State Board of Accountancy, the IRS, or the CFP Board.
