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| Author : | Patricia McCarthy, MBA |
| Course Length : | Pages: 80 ||| Word Count: 20,323 ||| Review Questions: 6 ||| Final Exam Questions: 10 |
| CPE Credits : | 2.0 |
| IRS Credits : | 0 |
| Price : | $19.95 |
| Passing Score : | 70% |
| Course Type: | NASBA QAS - Text - NASBA Registry |
| Technical Designation: | Technical |
| Primary Subject-Field Of Study: | Regulatory Ethics - Regulatory Ethics for Course Id 2343 |
| Description : | This course is designed to meet the 2 hour Colorado Rules and Regulations (CR&R) requirement of the Colorado State Board of Accountancy. The course overviews Colorado’s Accountants Practice Act and examines in depth CCR 705-1 : RULES OF THE STATE BOARD OF ACCOUNTANCY. It also covers Colorado State Board of Accountants Policies updates. |
| Usage Rank : | 20000 |
| Release : | 2024 |
| Version : | 1.0 |
| Prerequisites : | None. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
Board of Accountancy
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| Advance Preparation : | None. |
| Delivery Method : | QAS Self Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 05-Aug-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. |
| Approved Audience : | NASBA QAS - Text - NASBA Registry - 2343 |
| Keywords : | Regulatory Ethics, Colorado Ethics, Colorado CPAs, 2hr CRandR, Requirement, cpe, cpa, online course |
| Learning Objectives : |
Learning Objectives:
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| Course Contents : | Chapter 1 - Colorado CPAs - CR&R Overview Update: 2019 Legislation Title 12 Article 100 – Accountants State Board of Accountancy – subject to termination 12-100-104 State Board of Accountancy - Powers and duties -12-100-105 Colorado Revised Statutes 2021, Rules and Policies TITLE 12. Professions and Occupations General Article 100. 12-100-101 ACCOUNTANTS Legislative declaration. 12-100-112 Use of the title "certified public accountant" 12-100-113. Status-retired-inactive 12-100-114. Partnerships, professional corporations, and limited liability companies composed of certified public accountants - registration 12-100-116. Unlawful acts 12-100-118 12-100-120 Grounds for disciplinary action 12-100-121 Response to a Board Communication 12-100-122. Revocation or suspension of partnership, professional corporation, or limited liability company registration 12-100-126. Reconsideration and review of action of board 12-100-127 12-2-128. Ownership of accountant's working papers 12-100-129 Ownership of state auditor's work papers Review Question Code of Colorado Regulations -Rules of BOA 3 CCR705-1 1.1 AUTHORITY 1.2 SCOPE AND PURPOSE 1.3 APPLICABILITY 1.4 BOARD ORGANIZATION AND ADMINISTRATION A and B - Definitions and abbreviations 1.9 - Certificate Requirements, Discipline, Maintenance, and Status Changes A. General Information B. Notices C. Names D. Offering Services Via Internet G. Active Certificates H. Inactive Status Certificates I. Retired Status Certificates J. Expired Status Certificates K. Reactivation of a Retired or Inactive Status Certificate, and Reinstatement of an Expired Certificate M. Exceptions Review Question 1.10 – Continuing Professional Education (CPE) A. General Information B. CPE Standards C. Subject Matter D. CPE Credit & Records Documentation and Retention E. Hardship Exceptions F. CPE Compliance G. Failure to Comply with CPE Requirements H. Board Acceptance of Colorado Rules and Regulations (CR&R) Courses Review Question 1.11 – Peer Review Requirement A. INTRODUCTION B. Exemption from Peer Review C. Approved Peer Review Sponsoring Organizations, Programs and Peer Review Standards D. Peer Reviewer Qualifications and Duties E. Retention of Documents Relating to Peer Reviews F. Submission of Peer Review Documents G. Extensions for Completing Peer Reviews H. Board Actions I. Change of Registration Status-Peer Review Status J. Confidentiality of Peer Review Information K. Peer Review Program Oversight Committee (PROC) L. Public Company Accounting Oversight Board (PCAOB) M. Peer Review Requirement Review Question 1.12 - RULES OF PROFESSIONAL CONDUCT A. Definitions B. Independence C. Integrity and Objectivity D. Commissions, Referral Fees and Contingent Fees E. Professional Competence and Compliance with Applicable Technical Standards F. Other Professional Standards G. Acting Through Others H. Confidential Client and Employer Information I. Issuing Copies of Reports, Tax Returns or Other Documents J. Client Records K. Safeguarding Client Records and Property L. Solicitation M. Incorporation of AICPA Code of Professional Conduct N. Incorporation of Standards Review Question 1.13 – Declaratory Orders 1.14 – Practice Privilege / Mobility A. Scope of the Practice Privilege B. Requirements C. Discipline for Holders of the Practice Privilege 1.15 Firm Requirements A. Firm Registration B. CPA Firm Names C. Notifications D. Renewal E. General Information Concerning Firm Registrations F. Offering Services Via the Internet G. Disclosures Review Question Appendix A: Acronyms Abbreviations and Definitions Appendix B: Board Policies Appendix C: CR&R Outline Appendix D: Section 12-100-114 Appendix E: 12-100-117 Exceptions- Acts not prohibited Appendix F: Education Requirements for Examination & Certification Appendix G: CPE Credit and Records Documentation and Retention Appendix H: Declaratory Orders Appendix I: Discipline for Holders of the Practice Privilege Glossary |
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Texas: Ethics and Professional Conduct for Texas CPAs (TSBoA Approved) (4 Hrs)