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| Author : | Patricia McCarthy, MBA |
| Status : | Production |
| CPE Credits : | 4.0 |
| IRS Credits : | 0 |
| Price : | $39.95 |
| Passing Score : | 90% |
| NASBA Technical: | No |
| 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 : | 0 |
| Release : | 2020 |
| Version : | 1.0 |
| Prerequisites : | None. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
California Non Regulatory Ethics Ethics and Professional Conduct for
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| Advance Preparation : | None. |
| Delivery Method : | Self-Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 29-Aug-2018 |
| 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 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:
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| 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 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 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 Appendix: Newly Enacted Regulations - Out of State Firm Registration Glossary |
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