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| Author : | Joseph P Helstrom, CPA |
| Course Length : | Pages: 48 ||| Review Questions: 12 ||| Final Exam Questions: 20 |
| CPE Credits : | 4.0 |
| IRS Credits : | 0 |
| Price : | $39.95 |
| 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 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 : | 16129 |
| Release : | 2023 |
| Version : | 1.0 |
| Prerequisites : | None. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
Your connection to the CPA profession.
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| Advance Preparation : | None. |
| Delivery Method : | QAS Self Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 04-Jan-2024 |
| 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 - 683 |
| Keywords : | Regulatory Ethics, Arizona, Ethics, Professional, Conduct, Arizona, CPAs, v13, cpe, cpa, online course |
| Learning Objectives : |
Course Learning Objectives Upon completion of this course, you should be able to:
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| 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 每 Threats and Safeguards Ethical Dilemmas Introduction - Arizona: Recent Updates to Arizona Revised Statutes and Administrative Code Selected Arizona Statutes Arizona Accountancy Statutes Article 2: 32-730. Biennial registration; continuing professional education Arizona State Board of Accountancy Frequently Asked Questions 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 Arizona State Board of Accountancy Frequently Asked Questions Review Questions Article 3:32-741. Revocation or suspension of certificate; disciplinary action; letter of concern Review Question 32-741.01. Suspension for nonregistration; expiration of certificate or registration Arizona State Board of Accountancy Frequently Asked Questions 32-741.02. Suspension for noncompliance with continuing education requirements; expiration of certificate 32-742. Revocation or suspension of firm's registration; failure to renew or reinstate; reinstatement; relinquishment 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 3:32-751. 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坼1坼341. CPA Certificates; Reinstatement R4坼1坼344. Denial of Certification R4-1-345. Registration; Fees Arizona State Board of Accountancy Frequently Asked Questions R4-1-346. Notice of Change of Address R4-1-453. Continuing Professional Education Arizona State Board of Accountancy Frequently Asked Questions R4-1-454. Peer Review Arizona State Board of Accountancy Frequently Asked Questions 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 每 Contingent Fees Return of client provided records Review Questions AICPA Code of Professional Conduct Overview About the Code Preface Part 1 每 Members in Public Practice Rule 1.100 Integrity and Objectivity Case Study 每 Married Tax Clients Divorcing 1.130 Preparing and Reporting Information 1.180 每 Responding to Noncompliance with Laws and Regulations Case Study 每 Year End Adjustments and Loan Covenants 1.200 - Independence Review Questions Rule 1.300〞General Standards Rule Case Study 每 Audit Engagement with No Prior Experience 1.310 Compliance with Standards Rule Case Study 每 Peer Review Discoveries 1.320 Accounting Principles Rule 1.400.001 Acts Discreditable Rule 1.510.001 〞 Contingent Fees Rule 1.520.001〞Commissions and referral fees Rule 1.600.001 〞Advertising and other forms of solicitation 1.700.001〞 Confidential client information rule 1.800.001〞Form of organization and name rule Review Questions Part 2 每 Members in Business 2.100.001 每 Integrity and Objectivity Rule 2.130.030 Obligation of a Member to His or Her Employer＊s External Accountant 2.170.010 每 Pressure to Breach the Rules 2.180.010 Responding to Noncompliance With Laws and Regulations 2.300.001 〞 General standards rule 2.310.001〞Compliance with standards rule 2.320.001〞Accounting 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 每 Other Members 3.400.001 - Acts discreditable rule 3.400.070 Confidential Information from employment or volunteer activities Review Question Glossary |
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Texas: Ethics and Professional Conduct for Texas CPAs (TSBoA Approved) (4 Hrs)