Author : | Walter G. Austin, Ph.D., CPA |
Status : | Production |
CPE Credits : | 4.0 |
IRS Credits : | 0 |
Price : | $39.95 |
Passing Score : | 90% |
Course Type: | Text - NASBA Registry |
Primary Subject-Field Of Study: | Behavioral Ethics - Behavioral Ethics for Course Id 1020 |
Description : |
This course satisfies the California non-regulatory Four-hour ethics requirement for all licensees. It covers what ethics are and some of the different approaches to ethics. This California ethics CPE online course covers much of the AICPA Code of Ethics and many interpretations of the Code, particularly in the independence area.
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Usage Rank : | 0 |
Release : | 2010 |
Version : | 1.0 |
Prerequisites : | None. |
Experience Level : | Overview |
Additional Contents : | Complete, no additional material needed |
Additional Links : |
California Non Regulatory Ethics Professional Ethics and Conduct for
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Advance Preparation : | None. |
Delivery Method : | QAS 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 - 1020 |
Keywords : | Behavioral Ethics, California, NonRegulatory, Ethics, Professional, Ethics, Conduct, CPAs, cpe, cpa, online course |
Learning Objectives : |
Ethics & Professional Conduct for CPAs Course Learning Objectives:
To understand the trust function in our society (Unit One) To discuss definitions of terms that are necessary to understand ethics (Unit Two) To understand the newer rules of Independence (Unit Two) To describe the applicability of the rules (Unit Three) To differentiate Independence in Appearance and Fact (Unit Three) To examine the CPAs responsibilities to clients (Unit Three) To examine the impact of non-attest services (Unit Four) To understand the rules and regulations pertaining to ethical conduct. (Unit Four) Examine the role of the attorney in our society (Unit Four) Be able to discuss the Internal Auditors Code (Unit Four) To discuss the impact of various court cases on the profession (Unit Four) Unit 1
Examine the Trust Function in our society. Be familiar with the Role of the CPA in our society. Understand the purpose of the AICPA Code of Ethics Be familiar with the sections of the Code Examine Ethics Rulings and Interpretations Unit 2
Examine the terms used in the Code Understand the need for Integrity, Objectivity, and Independence. Be familiar with the SEC Auditor Independence Requirements Examine Alternative Practice Structures Understand Professional Due Care Unit 3
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 4
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. Purpose of the Code of Ethics 2. Principles of Ethics 3. Rules of Ethics 4. Interpretations of the Code of Ethics
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