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This course is designed to meet the 2 hour Colorado Rules and Regulations (CR&R) requirement of the Colorado State Board of Accountancy.  The course overviews Colorado’s Accountants Practice Act and examines in depth  CCR 705-1 : RULES OF THE STATE BOARD OF ACCOUNTANCY. It also covers Colorado State Board of Accountants Policies updates. 

Colorado Ethics: Colorado CPAs - 2hr CRandR Requirement (updated 25-September-2023) (2 Hrs)
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Suggested Courses

This course is designed to meet the 2 hour Colorado Rules and Regulations (CR&R) requirement of the Colorado State Board of Accountancy.  The course overviews Colorado’s Accountants Practice Act and examines in depth  CCR 705-1 : RULES OF THE STATE BOARD OF ACCOUNTANCY. It also covers Colorado State Board of Accountants Policies updates. 

Colorado Ethics: Colorado CPAs - 2hr CRandR Requirement (updated 25-September-2023) (2 Hrs)
Recent Searches
No recent searches found.
Similar Courses

This course is designed to meet the 2 hour Colorado Rules and Regulations (CR&R) requirement of the Colorado State Board of Accountancy.  The course overviews Colorado’s Accountants Practice Act and examines in depth  CCR 705-1 : RULES OF THE STATE BOARD OF ACCOUNTANCY. It also covers Colorado State Board of Accountants Policies updates. 

Colorado Ethics: Colorado CPAs - 2hr CRandR Requirement (updated 25-September-2023) (2 Hrs)
Suggested Courses

This course is designed to meet the 2 hour Colorado Rules and Regulations (CR&R) requirement of the Colorado State Board of Accountancy.  The course overviews Colorado’s Accountants Practice Act and examines in depth  CCR 705-1 : RULES OF THE STATE BOARD OF ACCOUNTANCY. It also covers Colorado State Board of Accountants Policies updates. 

Colorado Ethics: Colorado CPAs - 2hr CRandR Requirement (updated 25-September-2023) (2 Hrs)
Course Details

AICPA Code of Professional Conduct (Course Id 1806)

Updated / QAS / Registry
  Add to Cart 
Author : Jae K. Shim, Ph.D., CPA
Course Length : Pages: 54 ||| Review Questions: 10 ||| Final Exam Questions: 15
CPE Credits : 3.0
IRS Credits : 0
Price : $29.95
Passing Score : 70%
Course Type: NASBA QAS - Text - NASBA Registry
Technical Designation: Technical
Primary Subject-Field Of Study:

Regulatory Ethics - Regulatory Ethics for Course Id 1806

Description :

This is an ethics course covering the AICPA standards of professional conduct and business practices adhered to by accountants in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession.

Usage Rank : 25500
Release : 2023
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : QAS Self Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 08-Jun-2023
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 :

NASBA QAS - Text - NASBA Registry - 1806

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

Chapter 1
Ethics and Ethical Behavior

After studying this chapter, you will be able to:
  • Recognize ethical reasoning used by accountants

Chapter 2
AICPA Code of Professional Conduct

After studying this chapter, you will be able to:
  • Identify different principles and rules of the AICPA Code of Professional Conduct
  • Identify independence and objectivity issues
  • Recognize ethical standards and violations
Course Contents :

Chapter 1:   Ethics and Ethical Behavior

Learning Objectives

The Concept of Ethics

Relationship between Morals and Ethics

Legal, Ethical, and Moral

Causes of Unethical Behavior

Reasoning and Dilemmas

Approaches to Ethical Behavior

Corporate Ethical Development Model

Chapter 1 Review Questions

Chapter 2:   AICPA Code of Professional Conduct

Learning Objectives

Code Structure

Principles of Professional Conduct

Ethical Decision-Making Conceptual Framework

Conceptual Framework Worksheet

Rules of Conduct

1.100 - Integrity and Objectivity Rule

1.110 Conflicts of Interest

1.120 Gifts and Entertainment

1.130 Preparing and Reporting Information

1.140 Client Advocacy

1.150 Use of a Third-Party Service Provider

1.200 - Independence Rule

1.220 Accounting Firms

1.230.010 Unpaid Fees

1.240 Financial Interests

1.260 Loans, Leases, and Guarantees

1.265 Business Relationships

1.270 Family Relationships with Attest Client

1.275 Current Employment or Association with an Attest Client

1.279 Consideration or Subsequent Employment or Association with Attest Client

1.290 Actual or Threatened Litigation

1.295 Nonattest Services

1.297 Independence Standards and Agreed-Upon Procedures Engagements

1.298 Breach of an Independence Interpretation

What is Considered an Ethics Violation

Chapter 2 Review Questions - Section 1

1.300 - General Standards Rule

1.310 - Compliance with Standards Rule

1.320 - Accounting Principle Rule

1.400 - Acts Discreditable Rule

1.510 - Contingent Fees

1.520 - Commissions and Referral Fee

1.600 - Advertising and Other Forms of Solicitation Rule

1.700 - Confidential Information

1.800 - Form of Organization and Name

Chapter 2 Review Questions - Section 2

Appendix

AICPA Ethics FAQ

Introduction

Blind Trusts

Campaign Contributions

Disclosure of Commissions

Independent Contractors

Letter Of Intent to Purchase Practice

Pro Bono/Below Cost Fees

Compliance with SSCS’s When Member Does Not Hold out as CPA

Use of Standards That Have Not Been Established by a Body Designated by AICPA Council

Form of Communication

Transfer of Client Files to Another Partner in The Firm

Transfer of Client Files in a Merger

Transfer of Files and Return of Client Records in Acquisition of a Nonmember Practice

Electronic Records

Long Association of Senior Personnel of the Engagement Team

Loans

Staff Augmentation Arrangements

Client Affiliates

AICPA Practice Aid

Volunteer Services to a Political Campaign

Preferential Treatment of Immediate Family member or Close Relative

Glossary

CPE Regulatory Ethics Course: https://www.cpethink.com/cpa-ethics-courses
Thank you for taking one of our free courses. We would like to be able to let you know when we add free courses or have special offers and will never spam you or share your address with anyone. If you are Ok with that please reply with "Ok" or if not please reply "No Thanks". Either way enjoy your free CPE course.
  
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