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Course Details

Colorado Ethics: Accountant Ethics for Colorado - 4hr CRandR Requirement (Course Id 1326)

New / QAS / Registry
Author : Steven Bragg, CPA
Status : Production
CPE Credits : 4.0
IRS Credits : 0
Price : $39.95
Passing Score : 70%
NASBA Technical: Yes
Primary Subject-Field Of Study:

Regulatory Ethics - Regulatory Ethics for Course Id 1326

Description :

This 4 hour course is designed to meet the Ethics and 2 hour CR&R requirement of the Colorado State Board of Accountancy (the Board). In this course, we explore ethical principles and values, noting how contextual factors and other issues may cause a person to adopt skewed or incorrect ethical positions. The course then covers ethical reasoning and its application to common accounting dilemmas. This course also discusses the Colorado Statutes and Rules that pertain to CPAs licensed to practice in the State of Colorado. Students will become familiar with the Colorado Revised Statutes, the Rules of the State Board of Accountancy, and the Policies adopted by the Board currently in effect and how the statutes, rules, and policies pertain to them.

Usage Rank : 0
Release : 2018
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 : 27-Jan-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 QAS - NASBA Registry - 1326

Keywords : Regulatory Ethics, Colorado, Ethics, Accountant, Ethics, Colorado, 4hr, CRandR, Requirement, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

  • Recall the component parts of the study of ethics.
  • Identify the main aspects of virtue ethics.
  • Recall the various rationalizations used for committing fraud.
  • Recognize the organizational structure in which employees are pressured the most to accept the direction of management.
  • Note the situations under which employees may violate their own ethical standards.
  • Recall the dispositions that can cause a person to engage in incorrect ethical reasoning.
  • Note the requirements for certification as a CPA.
  • Recall the possible violations of the test administration standards.
  • Cite the extent of the experience requirement needed for the Board to issue a certificate.
  • Note the additional certificate requirement(s) needed for those who issue attest or compilation reports.
  • Describe the disposition of the various types of certificates.
  • Identify the requirements for converting a certificate to retired status.
  • Recall the options available to the Board for making findings following an investigation.
  • Note the enforcement procedure for subpoenas.
Course Contents :

Chapter 1 - Accountant Ethics for Colorado

Course Learning Objectives

Introduction

Ethical Principles and Values

Definition of Ethics

Normative Ethics

The Intuitive Approach

Virtue Ethics

Ethical Principles

Ethical Values

The Need for Ethics in Accounting

Fraud Triggers

Perceived Pressure

Opportunity

Rationalization

Contextual Factors

Imposed Pressure

Interpersonal Interactions

Dislike of Managers

Peer Impacts

Social Bonding Effects

Organizational Structure

Perceived Fairness

Working Conditions

Wealth Effects

Summary

Why Employees Violate Their Own Ethical Standards

Euphemisms

Antisocial Behavior

Time Pressure

The Crowding-Out Effect

Goal Sickness

The Waterbed Effect

Review Questions

Ethical Reasoning and Dilemmas

Self-Centering as a Bar to Ethical Reasoning

Dispositions Causing Egocentric Behavior

The Significance of Perspective

Ranges of Ethical Reasoning

Ethics and the Law

Clearly Unethical Acts

The Essential Ingredients of Ethical Reasoning

An Examination of the Facts

Assessing Ethical Reasoning

Ethical Conflicts

Review Questions

Colorado Rules, Statutes, and Policy Statements

Chapter 1 Board Organization and Administration

1.4 Meetings

1.5 Conferring with Board Members

1.6 Committees

Chapter 2 Education Requirements for Examination and Certification

2.1 General Information

2.2 College or University Accreditation

2.3 Approved Accounting Program

2.4 Education Requirements for Examination

Education Requirements for Certification

Chapter 3 Examination General Requirements and Prohibited Conduct

3.1 Applications

3.2 Examination Eligibility

3.3 Official Transcripts

3.4 Withdrawals

3.5 Candidate Conduct During Examination

3.6 Conditioning Requirements

3.7 Examination Window

3.8 Notice to Schedule

Chapter 4 Experience Requirements for Certification

4.1 General Experience and Verification Requirements

4.2 Public Accounting

4.3 Industry

4.4 Government

4.5 Academia

Chapter 5 Requirements for Certification

5.1 General Provisions

5.2 General Certification Requirements

5.3 Examination More than 10 Years prior to the Certification Application Date

5.4 Verification of Exam Scores for Certification

5.5 Reciprocity Requirements

5.6 International Applicants Mutual Recognition Agreement (MRA)

5.7 International Applicants No Mutual Recognition Agreement (MRA)

Chapter 6 Certificate Requirements, Discipline, Maintenance, and Status Changes

6.1 General Information

6.2 Notices

6.3 Names

6.4 Offering Services via the Internet

6.5 Disclosure - Licensees

6.6 Application for Board Action

6.7 Active Certificate

6.8 Inactive Status Certification

6.9 Retired Status Certificate

6.10 Expired Status Certificate

6.11 Reactivation of a Retired or Inactive Status Certificate

6.12 Reinstatement of an Expired Certificate

6.13 CPE Required After Reactivation or Reinstatement to Active Status

6.14 Exceptions

Chapter 7 - Continuing Professional Education (CPE)

7.1 General Information

7.2 CPE Standards

7.3 Subject Matter

7.4 CPE Credit and Records Documentation and Retention

7.5 Hardship Exceptions

7.6 CPE Committee

7.7 Failure to Comply with CPE Requirements

7.8 Board Acceptance of Colorado Rules and Regulations (CR&R) Courses

Chapter 8 Peer Review Requirement

8.1 Introduction

8.2 Exemption from Peer Review

8.3 Approved Peer Review Sponsoring Organizations, Programs, and Peer Review Standards

8.4 Peer Review Qualifications and Duties

8.5 Retention of Documents Relating to Peer Reviews

8.6 Submission of Peer Review Documents

8.7 Extensions for Completing Peer Reviews

8.8 Board Actions

8.9 Change of Registration Status Peer Review Status

8.10 Confidentiality of Peer Review Information

8.11 Peer Review Program Oversight Committee (PROC)

8.12 Public Company Accounting Oversight Board (PCAOB)

8.13 Peer Review Requirement

8.14 Renewal Attestation

Chapter 9 Rules of Professional Conduct

9.1 Definitions

9.2 Independence

9.3 Integrity and Objectivity

9.4 Commissions, Referral Fees, and Contingent Fees

9.5 Professional Competence and Compliance with Applicable Technical Standards

9.6 Other Professional Standards

9.7 Acting through Others

9.8 Confidential Client and Employer Information

9.9 Issuing Copies of Reports, Tax Returns, or Other Documents

9.10 Client Records

9.11 Safeguarding Client Records and Property

9.12 Solicitation

9.13 Incorporation of AICPA Code of Professional Conduct

9.14 Incorporation of Standards

Chapter 10 Declaratory Orders

Chapter 11 Practice Privilege/Mobility

11.1 Scope of the Practice Privilege

11.2 Requirements

11.3 Discipline for Holders of the Practice Privilege

11.4 Foreign Individuals

Chapter 12 Firm Requirements

12.1 Firm Registration

12.2 CPA Firm Names

12.3 Notifications

12.4 Renewal

12.5 General Information Concerning Firm Registrations

12.6 Offering Services via the Internet

12.7 Disclosures

COLORADO REVISED STATUTES 2016

12-2-101 Legislative Declaration

12-2-102 Definitions

12-2-103 State Board of Accountancy Subject to Termination

12-2-104 Powers and Duties of the Board

12-2-106 Fees

12-2-107 Disposition of Fees

12-2-108 Certificate of Certified Public Accountant Issuance Renewal Reinstatement Rules

12-2-109 Educational and Experience Requirements Rules

12-2-111 Examinations Reexaminations Rules

12-2-112 Approval of Schools

12-2-113 Issuance of Certificate by Reciprocity or by Passing Examination of Another State

12-2-115 Use of the Title Certified Public Accountant

12-2-115.5 Retired Certified Public Accountant

12-2-117 Partnerships, Professional Corporations, and Limited Liability Companies Composed of Certified Public Accountants Registration Thereof Definitions

12-2-119 Continuing Education

12-2-120 Unlawful Acts

12-2-121 Exceptions Acts not Prohibited Rules

12-2-122 Single Act Evidence of Practice

12-2-122.5 Inactive Certificate

12-2-123 Grounds for Disciplinary Action Administrative Penalties

12-2-123.5 Response to Board Communication

12-2-124 Revocation or Suspension of Partnership, Professional Corporation, or Limited Liability Company Registration

12-2-125 Hearings before Board Notice Procedure Review

12-2-126 Investigations, Examinations, and Cease-and-Desist Orders Against Unlawful Act

12-2-127 Judicial Review

12-2-128 Reconsideration and Review of Action of Board

12-2-129 Unauthorized Practice - Penalties

12-2-130 Ownership of Accountants Working Papers

12-2-130.5 Ownership of State Auditors Work Papers

12-2-132 Repeal of Article

POLICY STATEMENTS OF THE COLORADO STATE BOARD OF ACCOUNTANCY

Application Processing

Certificates

Education Requirements

Examinations

Continuing Education

Complaints

Grounds for Denial & Sanctions

General

Review Questions

Glossary

Regulatory Ethics Course 1326 Home: https://www.cpethink.com/colorado-cpa-ethics
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