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A Generic: Professional Ethics and Conduct for CPAs - - - This course is based on the AICPA Code of Professional Conduct. (Course Id 386)

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Author : Walter G. Austin, Ph.D., CPA
Course Length : Pages: 64 ||| Review Questions: 23 ||| Final Exam Questions: 20
CPE Credits : 4.0
IRS Credits : 0
Price : $39.95
Passing Score : 70%
Course Type: Text - NASBA Registry
Primary Subject-Field Of Study:

Behavioral Ethics - Behavioral Ethics for Course Id 386

Description :

This course satisfies some states Four-hour ethics requirement for all licensees. It covers what ethics are and some of the different approaches to ethics. The course covers much of the AICPA Code of Ethics and many interpretations of the Code, particularly in the independence area.

Also covered are the following topics:
• Professional Standards/Pronouncements and Recent Changes and Additions
• Continuing Education (CE) and CE Reporting Requirements
• Commissions and Contingent Fees
• Common Violations/Complaints
• Recent Relevant Court Decisions.

Ethics of other professions such as attorneys and internal auditors are discussed and compared to the CPA code of ethics. Relevant court cases and the current Enron case are discussed. 

Usage Rank : 0
Release : 2010
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed
Additional Links :
Advance Preparation : None
Delivery Method : Self-Study
Intended Participants : Anyone needing Continuing Professional Education (CPE)
Revision Date : 20-Jul-2019
NASBA Course Declaration : Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.
Approved Audience :

Text - NASBA Registry - 386

Keywords : Behavioral Ethics, Generic, Professional, Ethics, Conduct, CPAs, AICPA, Code, Professional, Conduct, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives:

    To examine the philosophical aspects of ethics (Unit One)
    To understand the trust function in our society (Unit One)
    To discuss definitions of terms that are necessary to understand ethics (Unit Two)
    To understand the newer rules of Independence (Unit Two)
    To describe the applicability of the rules (Unit Three)
    To differentiate Independence in Appearance and Fact (Unit Three)
    To examine the CPAs responsibilities to clients (Unit Three)
    To examine the impact of non-attest services (Unit Four)
    To understand the rules and regulations pertaining to ethical conduct. (Unit Four)
    Examine the role of the attorney in our society (Unit Four)
    Be able to discuss the Internal Auditors Code (Unit Four)
    To discuss the impact of various court cases on the profession (Unit Four)

Unit 1
Purpose of the Code of Ethics

    Understand the definition of Ethics.
    Examine the Trust Function in our society.
    Be familiar with the Role of the CPA in our society.
    Understand the purpose of the AICPA Code of Ethics
    Be familiar with the sections of the Code
    Examine Ethics Rulings and Interpretations

Unit 2
Principles of Ethics

    Understand the professional responsibilities of the CPA
    Examine the terms used in the Code
    Understand the need for Integrity, Objectivity, and Independence.
    Be familiar with the SEC Auditor Independence Requirements
    Examine Alternative Practice Structures
    Understand Professional Due Care

Unit 3
Rules of Ethics

    Be able to differentiate Independence in Appearance and Fact
    Understand the role of GAAP
    Examine the use of Confidential Client Information
    Be familiar with the rules concerning Contingent Fees and Commissions
    Understand Advertising by the CPA

Unit 4
Interpretations of the Code of Ethics

    Understand the impact of former employees and family members on Independence.
    Examine the impact of Investment or Management Advisory Services on Independence.
    Be familiar with possible conflicts of interest.
    Understand the role of CPAs as employees
Course Contents :

1.  Purpose of the Code of Ethics

2.  Principles of Ethics

3.  Rules of Ethics

4.  Interpretations of the Code of Ethics


CPE Behavioral Ethics Course: https://www.cpethink.com/aicpa-based-ethics-for-cpas
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