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Course Details

Arizona: Ethics and Professional Conduct for Arizona CPAs - v08 (Course Id 683)

Updated / QAS / Registry   Add to Cart 
Author : Patricia McCarthy, MBA
Status : Production
CPE Credits : 4.0
IRS Credits : 0
Price : $39.95
Passing Score : 70%
NASBA Technical: Yes
Primary Subject-Field Of Study:

Regulatory Ethics - Regulatory Ethics for Course Id 683

Description :

This 4 hour course is designed to meet the 4 hour Ethics CPE requirement for Arizona CPAs. The course covers the Arizona Revised Statutes Title 32, Chapter 6 and the sections of the Arizona Administrative Code which govern the Arizona State Board of Accountancy. The course then addresses the key features of the AICPA's Code of Professional Conduct.

Usage Rank : 0
Release : 2018
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 : 04-Oct-2018
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 - NASBA Registry - 683

Keywords : Regulatory Ethics, Arizona, Ethics, Professional, Conduct, Arizona, CPAs, v08, cpe, cpa, online course
Learning Objectives :

Arizona Ethics CPE Course Learning Objectives

Upon completion of this course, you should be able to:
  • Describe the ethical standards contained in the Arizona State Board of Accountancy rules and related Arizona Revised Statutes
  • Describe the ethical standards contained in the AICPA Code of Professional Conduct
Course Contents :

Chapter 1 - Ethics and Professional Conduct for Arizona CPAs

Course Learning Objectives

Ethics Background

Morals

What is Ethics?

The Relationship of Morals and Ethics

Illustrative Examples of Ethics

Professional Ethics

Legal versus Ethical

Why Should We Study Professional Ethics?

Accounting Ethics

Ethical Core Foundations for CPAs

Ethical Reasoning

Case Studies C Threats and Safeguards

Ethical Dilemmas

Introduction - Arizona:

Recent Updates to Arizona Revised Statutes and Administrative Code

Provision of Professional Services to Medical Marijuana Dispensaries by Arizona CPAs

Selected Arizona Statutes

Arizona Accountancy Statutes

Article 2: 32-730.  Biennial registration; continuing professional education

32-730.01. Inactive status; exception

32-730.04. Retired status

Article 2: 32-731. Certified public accountant firm registration requirements; performance of attest services and compilation services; definition

Review Questions

Article3:32-741. Revocation or suspension of certificate; disciplinary action; letter of concern

Review Question

32-741.01. Suspension for nonregistration; expiration of certificate or registration

32-741.02. Suspension for noncompliance with continuing education requirements; expiration of certificate

Article 3:32-744. Ownership and custody of working papers and records

32-745. Employment of persons by accountants

32-746. Fraudulent audit practices; classification

Article 3: 32-747. CPA designation; title; use; unlawful use

Article 3:32-749. Confidential nature of information acquired by accountants; privilege; conditions for disclosure; public records; exceptions

Article 3:32-750. Injunction against unlawful act

Article 3:32-751. Actions to recover civil penalties

Review Question

Arizona  Administrative Code

R4-1-101. Definitions

R4-1-114. Hearing; Rehearing or Review

R4-1-115.03. Peer Review Oversight Advisory Committee

R4\1\341. CPA Certificates; Reinstatement

R4\1\344. Denial of Certification

R4-1-345. Registration; Fees

R4-1-346. Notice of Change of Address

R4-1-453. Continuing Professional Education

R4-1-454. Peer Review

R4-1-455. Professional Conduct and Standards

R4-1-455.01.  Professional Conduct: Definitions; Interpretations

R4-1-455.02. Professional Conduct: Competence and Technical Standards

R4-1-455.03. Professional Conduct: Specific Responsibilities and Practices

R4-1-455.04. Professional Conduct: Records Disposition

R4-1-456. Reporting Practice Suspensions and Violations

Case Studies

A Little Extra Income C Contingent Fees

Return of client provided records

Review Questions

AICPA Code of Professional Conduct Overview

About the Code

Preface

Part 1 C Members in Public Practice

Rule 1.100 Integrity and Objectivity

Case Study C Married Tax Clients Divorcing

1.130 Preparing and Reporting Information

Case Study C Year End Adjustments and Loan Covenants

1.200 - Independence

Review Questions

Rule 1.300General Standards Rule

Case Study C Audit Engagement with No Prior Experience

1.310 Compliance with Standards Rule

Case Study C Peer Review Discoveries

1.320 Accounting Principles Rule

1.400.001 Acts Discreditable Rule

1.510.001 Contingent Fees Rule

1.520.001Commissions and referral fees Rule

1.600.001 Advertising and other forms of solicitation

1.700.001 Confidential client information rule

1.800.001Form of organization and name rule

Review Questions

Part 2 C Members in Business

2.100.001 C Integrity and Objectivity Rule

2.130.030 Obligation of a Member to His or Her Employers External Accountant

2.170.010 C Pressure to Breach the Rules

2.300.001 General standards rule

2.310.001Compliance with standards rule

2.320.001Accounting principles rule

Case Study - The Company with Excess Reserves

2.400.001 Acts Discreditable Rule

2.400.070 Confidential Information from employment or volunteer activities

Part 3 C Other Members

3.400.001 - Acts discreditable rule

3.400.070 Confidential Information from employment or volunteer activities

Review Question

Glossary

CPE Regulatory Ethics Course: https://www.cpethink.com/cpa-ethics-courses
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