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Course Details

California Non-Regulatory Ethics: Ethics and Professional Conduct for California CPAs (Course Id 692)

Updated / QAS / Registry
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Author : Patricia McCarthy, MBA
Course Length : Pages: 42 ||| Review Questions: 12 ||| Final Exam Questions: 20
CPE Credits : 4.0
IRS Credits : 0
Price : $39.95
Passing Score : 90%
Course Type: NASBA QAS - Text - NASBA Registry
Technical Designation: NonTechnical
Primary Subject-Field Of Study:

Behavioral Ethics - Behavioral Ethics for Course Id 692

Description :

This 4-hour course is designed to meet the 4-hour ethics CPE requirement for California CPAs. It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning. The applicable rules and statutes promulgated by the California Board of Accountancy and the California Accountancy Act are covered in detail. The AICPA Code of Professional Conduct is also covered in detail. Case studies are utilized throughout the course to emphasize material. 

Usage Rank : 1
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 : 01-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 - NASBA Registry - 692

Keywords : Behavioral Ethics, California, Non-Regulatory, Ethics, Ethics, Professional, Conduct, California, CPAs, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

Upon completion of this course, you should be able to:
  • Define ethics from an overall and professional perspective
  • Describe the ethical standards contained in the California Accountancy Act
  • Describe the ethical standards contained in the California Board of Accountancy Regulations
  • Describe the ethical standards contained in the AICPA Code of Professional Conduct
Course Contents :

Chapter 1 - Ethics and Professional Conduct for California CPAs

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

Review Questions

Ethical Reasoning

Case Studies – Threats and Safeguards

Ethical Dilemmas

Public Expectations of the CPA’s Responsibility

Motivations of Ethical Lapses

Review Question

California Accountancy Statutes and Rules

Recent New Statutes and Rules

Trend in Recent California Board of Accountancy Enforcement Actions

The California Accountancy Act and the California Board of Accountancy Regulations

ARTICLE 3.5. Standards of Professional Conduct [5060 - 5063.10]

Article 9- Rules of Professional Conduct

Review Questions

Case Studies

A Little Extra Income – Contingent Fees

Return of client provided records

The AICPA Code of Professional Conduct

About the Code

Preface

Part 1 – Members in Public Practice

Rule 1.100 Integrity and Objectivity

Case Study – Married Tax Clients Divorcing

1.130 Preparing and Reporting Information

1.180 – Responding to Noncompliance with Laws and Regulations

Case Study – Year End Adjustments and Loan Covenants

1.200 - Independence

Review Questions

Rule 1.300—General Standards Rule

Case Study – Audit Engagement with No Prior Experience

1.310 Compliance with Standards Rule

Case Study – 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 – Members in Business

2.100.001 – Integrity and Objectivity Rule

2.130.030 Obligation of a Member to His or Her Employer’s External Accountant

2.170.010 – Pressure to Breach the Rules

2.180.010 Responding to Noncompliance With Laws and Regulations

Case Study – Fair Finance

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

Case Study - The Company with Undisclosed/Unrecorded Contingencies

2.400.001 Acts Discreditable Rule

2.400.070 Confidential Information from employment or volunteer activities

Part 3 – Other Members

3.400.001 - Acts discreditable rule

3.400.070 Confidential Information from employment or volunteer activities

Review Question

Glossary

CPE Behavioral Ethics Course: https://www.cpethink.com/california-cpa-ethics
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