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| Author : | Jae K. Shim, Ph.D., CPA |
| Course Length : | Pages: 0 ||| Review Questions: 0 ||| Final Exam Questions: 24 |
| CPE Credits : | 4.0 |
| IRS Credits : | 0 |
| Price : | $39.95 |
| Passing Score : | 70% |
| Course Type: | Text - Technical - NASBA Registry |
| Primary Subject-Field Of Study: | Regulatory Ethics - Regulatory Ethics for Course Id 841 |
| Description : | This course is designed to meet the 4 hour ethics CPE requirement for Alaska CPAs. It specifically discusses the Boards statutes and regulations under AS 08.04 and 12 AAC. It also covers 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. The Alaska ethics CPE also presents an approach --the threats and safeguards approach –to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPAs responsibilities are summarized. Also included are some cases of AICPA ethics violations. |
| Usage Rank : | 0 |
| Release : | 2013 |
| Version : | 1.0 |
| Prerequisites : | None. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
Executive Branch Ethics Alaska Department of Law
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| Advance Preparation : | None. |
| Delivery Method : | QAS Self Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 12-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 - Technical - NASBA Registry - 841 |
| Keywords : | Regulatory Ethics, Alaska, Ethics, Alaska, cpe, cpa, online course |
| Learning Objectives : |
Chapter 1 After studying this chapter you will be able to:
2. Differentiate between amoral and ethical values. 3. List and characterize two systems of ethics. 4. Differentiate between legal versus ethical codes. 5. Discuss ethical reasoning used by accountants. 6. Illustrate ethical dilemmas encountered by accountants. Chapter 2 After studying this chapter you will be able to:
2. Briefly describe the six principles and list the eleven rules of the AICPA Code of Professional Conduct. 3. Outline ethics rulings on independence. 4. Resolve ethical dilemmas using the threats and safeguards approach, a conceptual framework. 5. List the key features of corporate responsibility law (Sarbanes-Oxley act) that influence auditor independence. 6. List consulting services prohibited by the Sarbanes-Oxley (SOX) Act of 2002. 7. Explain licensing and disciplinary mechanisms within the profession. 8. Outline the Standards for Tax Services. 9. Discuss cases of ethical violations. Chapter 3 After studying this chapter you will be able to:
2. Outline the professional ethics and conduct for Alaska CPAs. 3. Summarize the ethical concepts promulgated in the Code of Professional Conduct. |
| Course Contents : | Chapter 1 Ethics and Ethical Reasoning
Chapter 2 Aicpa Code of Professional Conduct Chapter 3 Alaska Ethics Glossary |
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