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California Non-Regulatory Ethics: Ethics Rules and Interpretations for CPAs (Course Id 419)

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Author : Walter G. Austin, Ph.D., CPA
Course Length : Pages: 0 ||| Review Questions: 0 ||| Final Exam Questions: 10
CPE Credits : 2.0
IRS Credits : 0
Price : $19.95
Passing Score : 90%
Course Type: Text - NASBA Registry
Primary Subject-Field Of Study:

Behavioral Ethics - Behavioral Ethics for Course Id 419

Description :

This course satisfies 2 hours of the 4 hour California non-regulatory ethics requirement for all licensees.

This basic course introduces and explains General Standards of the Ethical Rules and Independence Interpretations for the CPA, whether employed in public, governmental, or private accounting. The concepts of integrity and objectivity are discussed. When broad guidelines are used, interpretations are necessary in many cases due to the fact that guidelines are non-specific. Applications of these are discussed in a professional context. These Rules and Interpretations are from pronouncements of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct, which is the standard for all CPAs.

Usage Rank : 0
Release : 2010
Version : 1.0
Prerequisites : None
Experience Level : Overview
Additional Contents : Complete, no additional material needed
Additional Links :
Advance Preparation : None
Delivery Method : Self-Study
Intended Participants : Anyone needing Continuing Professional Education (CPE)
Revision Date : 20-Jul-2019
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 :

Text - NASBA Registry - 419

Keywords : Behavioral Ethics, California, NonRegulatory, Ethics, Ethics, Rules, Interpretations, CPAs, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives:

    • Introduce the General Standards of the Rules of Ethics of the American Institute of Certified Public Accountant’s Code of Ethics. Unit One
    • Cover the basic and recent Interpretations of Independence that provides the specific application of the Code of Ethics. Unit Two

Unit 1
Rules of Ethics

    • Be able to differentiate Independence in Appearance and Fact
    • Understand the role of GAAP
    • Examine the use of Confidential Client Information
    • Be familiar with the rules concerning Contingent Fees and Commissions
    • Understand Advertising by the CPA

Unit 2
Interpretations of the Code of Ethics

    • Understand the impact of former employees and family members on Independence.
    • Examine the impact of Investment or Management Advisory Services on Independence.
    • Be familiar with possible conflicts of interest.
    • Understand the role of CPAs as employees
Course Contents :

1.   Rules of Ethics

2.   Interpretations of the Code of Ethics

Behavioral Ethics Course 419 Home: https://www.cpethink.com/california-cpa-ethics
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