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Arizona: Ethics for Arizona - v13 (Course Id 672)

Updated / QAS / Registry
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Author : Jae K. Shim, Ph.D., CPA
Course Length : Pages: 73 ||| Review Questions: 13 ||| 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 : 2023
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 : 13-Jun-2023
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 :

Course Learning Objectives

After studying this course, you will be able to:
  • Recognize ethical reasoning used by accountants
  • Identify different principles and rules of the AICPA Code of Professional Conduct
  • Identify independence and objectivity issues
  • Recognize ethical standards and violations
  • Identify the requirements of accountants as highlighted in the Arizona statutes and administrative rules
Course Contents :

Chapter 1:   Ethics and Ethical Behavior

The Concept of Ethics

Relationship between Morals and Ethics

Legal, Ethical, and Moral

Causes of Unethical Behavior

Reasoning and Dilemmas

Approaches to Ethical Behavior

Corporate Ethical Development Model

Chapter 1 Review Questions

Chapter 2:   AICPA Code of Professional Conduct

Code Structure

Principles of Professional Conduct

Ethical Decision-Making Conceptual Framework

Conceptual Framework Worksheet

Rules of Conduct

1.100 - Integrity and Objectivity Rule

1.110 Conflicts of Interest

1.120 Gifts and Entertainment

1.130 Preparing and Reporting Information

1.140 Client Advocacy

1.150 Use of a Third-Party Service Provider

1.200 - Independence Rule

1.220 Accounting Firms

1.230.010 Unpaid Fees

1.240 Financial Interests

1.260 Loans, Leases, and Guarantees

1.265 Business Relationships

1.270 Family Relationships with Attest Client

1.275 Current Employment or Association with an Attest Client

1.279 Consideration or Subsequent Employment or Association with Attest Client

1.290 Actual or Threatened Litigation

1.295 Nonattest Services

1.297 Independence Standards and Agreed-Upon Procedures Engagements

1.298 Breach of an Independence Interpretation

What is Considered an Ethics Violation

Chapter 2 Review Questions - Section 1

1.300 - General Standards Rule

1.310 - Compliance with Standards Rule

1.320 - Accounting Principle Rule

1.400 - Acts Discreditable Rule

1.510 - Contingent Fees

1.520 - Commissions and Referral Fee

1.600 - Advertising and Other Forms of Solicitation Rule

1.700 - Confidential Information

1.800 - Form of Organization and Name

AICPA Professional Ethics Division

AICPA Ethics Violation Case Studies

Almost Stolen Clients

Harmless Mistakes

Inadequate Accountant

Chapter 2 Review Questions - Section 2

Chapter 3:   Arizona Statutes and Rules

Arizona Revised Statutes

32-730. Biennial registration

32-730.01. Inactive status; 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fs 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

Transfer of Client Files in a Merger

Transfer of Files and Return of Client Records in Acquisition of a Nonmember Practice

Electronic Records

Long Association of Senior Personnel of the Engagement Team

Loans

Staff Augmentation Arrangements

Client Affiliates

AICPA Practice Aid

Volunteer Services to a Political Campaign

Preferential Treatment of Immediate Family member or Close Relative

Arizona FAQs - Continuing Professional Education

Glossary

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