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Arizona: Ethics for Arizona - v10 (Course Id 672)

QAS / Registry
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Author : Jae K. Shim, Ph.D., 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 - Technical - NASBA Registry
Primary Subject-Field Of Study:

Regulatory Ethics - Regulatory Ethics for Course Id 672

Description :

This is an ethics course for Arizona covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It reviews and includes a minimum of one hour each on the AICPA Code of Professional Conduct and on the Arizona Statutes and Rules.

Usage Rank : 0
Release : 2020
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 : 23-Dec-2020
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 - Technical - NASBA Registry - 672

Keywords : Regulatory Ethics, Arizona, Ethics, Arizona, v10, cpe, cpa, online course
Learning Objectives :

Chapter 1
Ethics and Ethical Reasoning

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.

Chapter 3
Arizona Statutes and Rules

After studying this chapter you will be able to:
  • Identify the requirements of accountants as highlighted in the Arizona statutes and administrative rules.
Course Contents :

Chapter 1:   Ethics and Ethical Reasoning

Learning Objectives

Ethical Reasoning and Accountants

Conclusions and Implications

Ethical Dilemmas in Accounting

Perceptions of Ethics across Different Professions

Chapter 1 Review Questions

Chapter 2:   AICPA Code of Professional Conduct

Learning Objectives

AICPA's Code of Professional Conduct

Summaries of the Six Principles

Conceptual Framework Threats and Safeguards Approach

Summaries of the Eleven Rules

1.100 - Integrity and Objectivity Rule

1.200 - Independence Rule

Chapter 2 Review Questions - Section 1

1.300 - General Standards Rule

Case Study - Competence

1.310 - Compliance with Standards Rule

1.320 - Accounting Principle Rule

1.400 - Acts Discreditable Rule

Former Chief Financial Officer of Bankrate Inc. Sentenced to 10 Years in Prison for Orchestrating a Complex Accounting and Securities Fraud Scheme

1.510 - Contingent Fees Rule

1.520 - Commissions and Referral Fee Rule

1.600 - Advertising and Other Forms of Solicitation Rule

1.700 - Confidential Client Information Rule

1.800 - Form of Organization and Name Rule

Chapter 2 Review Questions - Section 2

Chapter 3:   Arizona Statutes and Rules

Learning Objectives

Arizona Revised Statutes

32-730. Biennial registration

32-730.01. Inactive status; reactivation; exception

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

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

32-741.01. Suspension for nonregistration; expiration of certificate

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

32-742. Revocation or suspension of firm's certificate; failure to reinstate; reinstatement

32-742.01. Investigations

32-744. Ownership and custody of working papers and records

32-745. Employment of persons by accountants

32-746. Fraudulent audit practices; classification

32-747. CPA designation; title; use; unlawful use

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

Arizona Administrative Code

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

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

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

Chapter 3 Review Questions




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

Electronic Records

Case Studies of AICPA Ethics Violations

Arizona FAQs - Continuing Education


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