0
| 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 : |
AZ Ethics Arizona Society of CPAs
|
| 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
Chapter 2
Chapter 3
|
| 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 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 Electronic Records Case Studies of AICPA Ethics Violations Arizona FAQs - Continuing Education Glossary |
Login/Register