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Author: |
Jae K. Shim, Ph.D., CPA |
Course Length: |
Pages: 71 ||| Word Count: 28,047 ||| Review Questions: 12 ||| Final Exam Questions: 20 |
CPE Credits: |
4.0 |
IRS Credits: |
0 |
Price: |
$39.95 |
Passing Score: |
90% |
Course Type: |
Text |
Technical Designation: |
Technical |
Field Of Study: |
Regulatory Ethics |
Approved Audience: |
NASBA QAS - NASBA Registry |
Key Takeaways: |
This course meets Californias 4 hour non regulatory ethics requirement by teaching CPAs about ethical behavior, the AICPA Code of Professional Conduct, and other relevant ethical standards.
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Frequently Asked Questions: |
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Description: |
Individuals in the accounting and auditing profession have a considerable responsibility to the general public. To gain public trust and maintain professionalism, professional conduct and ethical behavior are necessary. The professional accountants’ code of ethics establishes the standard of behavior expected of them. This is an ethics course for California CPAs. It discusses standards of professional conduct and business practices adhered to by 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. The course begins with a presentation of ethics and ethical behavior, discussing the relationship between morals and ethics and identifying the causes of unethical behavior. It also explains the process of ethical reasoning and how to apply it when dilemmas occur. It covers the AICPA Code of Professional Conduct, along with the conceptual framework approach to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, internal control requirements, and the CPA’s responsibilities are summarized. Moreover, a brief discussion of the AICPA’s Standards for Tax Service and the IMA’s Statement of Ethical Professional Practice are included. Finally, it identifies different disciplinary systems within the profession and provides guidance on how to respond to an ethics inquiry from the AICPA. The course includes examples to illustrate the application of various ethical standards. |
Usage Rank: |
32500 |
Release: |
2015 |
Version: |
1.0 |
Prerequisites: |
None. |
Experience Level: |
Overview |
Additional Contents: |
Complete, no additional material needed. |
Additional Links: |
External: Rules of Professional Conduct
Internal: Rules of Professional Conduct course page
Internal: AICPA-Based Ethics CPE Courses page
External: California Board of Accountancy - “Board‑Approved Regulatory Review Courses” list
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Advance Preparation: |
None. |
Delivery Method: |
QAS Self Study |
Intended Participants: |
Anyone needing Continuing Professional Education (CPE). |
Revision Date: |
04-Jul-2024 |
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. |
Keywords: |
California Non-Regulatory-Review: Ethics for California - CPE course for CPAs |
Learning Objectives: |
Chapter 1 After studying this chapter, you will be able to:
Chapter 2 After studying this chapter, you will be able to:
Chapter 3 After studying this chapter you will be able to:
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Course Contents: |
Chapter 1: Ethics and Ethical Reasoning Learning Objectives The Concept of Ethics Morals and Ethics Causes of Unethical Behavior Reasoning Process Approaches to Ethical Behavior Corporate Ethical Development Model Chapter 1 Review Questions Chapter 2: AICPA Code of Professional Conduct Learning Objectives Code Structure Principles of Professional Conduct Ethical Decision-Making Conceptual Framework Rules of Conduct 1.100 - Integrity and Objectivity 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 1.228 Engagement Contractual Terms 1.230 Fees 1.240 Financial Interests 1.260 Loans, Leases, and Guarantees 1.270 Family Relationships with Attest Client 1.275 Current Employment or Association with an Attest Client 1.295 Nonattest Services 1.298 Breach of an Independence Interpretation Chapter 2 Review Questions - Section 1 1.300 - General Standards 1.310 - Compliance with Standards 1.320 - Accounting Principle Rule 1.400 - Acts Discreditable 1.510 - Contingent Fees 1.520 - Commissions and Referral Fee 1.600 - Advertising and Other Forms of Solicitation 1.700 - Confidential Information 1.800 - Form of Organization and Name AICPA Ethics Violation Case Studies Inadequate Accountant Harmless Mistakes Almost Stolen Clients Chapter 2 Review Questions - Section 2 Chapter 3: Other Ethical Standards Learning Objectives Accounting Ethics and Sarbanes-Oxley Summary of Key Provisions Restore Confidence in Auditing Profession Reform Corporate America AICPA Tax Ethical Standards Overview SSTS No. 1 General Standards SSTS No. 2 Tax Compliance Services SSTS No. 3 Tax Consulting Services SSTS No. 4 Tax Representation Services IMA Code of Conduct for Management Accountants Ethics Enforcement California Board of Accountancy AICPA Professional Ethics Division Securities and Exchange Commission Chapter 3 Review Questions Glossary |
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