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Colorado Ethics: Colorado CPAs - 2hr CRandR Requirement - v09 (Course Id 1500)

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Author : Patricia McCarthy, MBA
Status : Production
CPE Credits : 2.0
IRS Credits : 0
Price : $19.95
Passing Score : 70%
NASBA Technical: Yes
Primary Subject-Field Of Study:

Regulatory Ethics - Regulatory Ethics for Course Id 1500

Description :

This course is designed to meet the 2 hour 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 : 0
Release : 2019
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-Apr-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 :

NASBA QAS - NASBA Registry - 1500

Keywords : Regulatory Ethics, Colorado Ethics, Colorado CPAs, 2hr CRandR, Requirement, v09, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

    To recognize the Colorado statutes and rules that apply to Colorado CPAs and how to apply them in their professional lives.
Course Contents :

Chapter 1 - Colorado CPAs - CR&R

Course Learning  Objectives

Overview

State Board of Accountancy - Organization

State Board of Accountancy - Powers and duties

Colorado Revised Statutes, Rules and Policies

TITLE 12. PROFESSIONS AND OCCUPATIONS GENERAL ARTICLE 2.   12-2-101 ACCOUNTANTS  C.R.S. 12-2-101.  Legislative declaration.

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.

12-2-120. Unlawful acts

12-2-123 Grounds for disciplinary action - administrative penalties

12-2-123.5 Response to a Board Communication

12-2-124. Revocation or suspension of partnership, professional corporation, or limited liability company registration

12-2-128. Reconsideration and review of action of board

12-2-129. Unauthorized practice – penalties

12-2-130. Ownership of accountant's working papers

12-2-130.5. Ownership of state auditor's work papers

Review Question

Code of Colorado Regulations -Rules of BOA

Chapter 1- Board Organization and Administration

1.1- 1.2 Definitions and abbreviations

1.5 Conferring with Board Members

Chapter 2-5

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

6.7 ACTIVE CERTIFICATES

6.8 INACTIVE STATUS CERTIFICATE

6.9 RETIRED STATUS CERTIFICATE

6.10 EXPIRED STATUS CERTIFICATE

6.11 REACTIVATION OF A RETIRED OR INACTIVE STATUS CERTIFICATE

6.12 CPE REQUIRED AFTER REACTIVATION OR REINSTATEMENT TO ACTIVE STATUS

6.13 EXCEPTIONS

Review Question

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 COMPLIANCE

7.7 FAILURE TO COMPLY WITH CPE REQUIREMENTS

7.8 BOARD ACCEPTANCE OF COLORADO RULES AND REGULATIONS (CR&R) COURSES

Review Question

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 REVIEWER 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)- Omitted.

8.13 PEER REVIEW REQUIREMENT

8.14 RENEWAL ATTESTATION

Review Question

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

Review Question

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

Review Question

Answers for Review Questions

Appendix A - Acronyms and Additional Definitions

Definitions as Defined by Colorado State Board of Accountancy Rules

Appendix B - Colorado Board of Accountancy Policies

APPLICATION PROCESSING

10-1    Review of Denied Certificate/Registration Applications – Revised 1/16

10-2    Filing of Changes to a Firm Registration in Conjunction with Individuals – Revised 1/16

CERTIFICATES

20-1    Voluntary Surrender of Colorado CPA Certificate – Revised 1/16

EDUCATION REQUIREMENTS

30-1    Rules 2.4 and 2.5 Clarification – Minimum Grade of "C" - Adopted 1/14, Revised 1/16 and 12/18

EXAMINATIONS

40-1    Refunds for Active Duty candidates – Revised 1/14

40-2    AICPA Elijah Watt Sells Award & Medal Winners

CONTINUING EDUCATION

50-1    Continuing Education Audit – Revised 1/14

50-2    Clarification of CPE Requirements – Revised 1/14

50-3    Colorado Rules and Regulations Courses (CR&R) – Treatment of Excess Hours – Adopted 1/14, Revised 1/16, Revised 12/18

COMPLAINTS

60-1    Complaint Confidentiality – Revised 1/16

60-2    Procedures for Managing Non-Response to Thirty (30) Day Letters – Revised 1/16

60-3    Cases Dismissed with Letters of Concern: Clarification of Basis for Dismissal, Reopening of Such Cases and Retention Period – Revised 1/16

60-5    Anonymous Complaints (Adopted 3/10, Revised 1/16)

60-7    Managing Complaints for Unlicensed Practice (Adopted 12/18)

GROUNDS FOR DENIAL & SANCTIONS

70-1    Delegated Authority - Child Support Enforcement – Revised 1/16

70-2    Firm Reporting Requirements –Rule 12.3.A.7 - Change of Ownership – Adopted 1/14, Revised 1/16

GENERAL

80-1    Questions from the Press and Individuals Outside of Board Meetings – Revised 1/14

80-2    Delegation of Authority to Program Director – Revised 1/16 and 12/18

80-3    Delegation of Authority for the Chair to Rule on Pre & Post-Hearing Motions – Adopted 7/10, Revised 1/16

80-4    Peer Review Reports - Confidential Documents

80-5    Testimony by Board Members in Any Case-– Revised 1/16

80-6    Subpoena Enforcement – Adopted 9/09

80-7    Delegated Authority to Division Staff Regarding Reinstatement Applications When Application Indicates Holding Out or Practicing on Expired Certificate or Registration – (Reference: Section 24-34- 102, C.R.S.) Revised 1/16

80-8    Approval of Retired Status Applications – Revised 1/14

80-9    Delegated Authority to Division Staff Regarding Initial Applications for Individual Certificate or Firm Registration – (Reference: §§ 12-2-115, 117, 12-2-120, and 12-2-123, C.R.S.) Revised 1/16

80-10     Delegated Authority to Division Staff Regarding Terminating Suspensions on Cases Related to CPE Non- Compliance – Revised 1/16

80-11     Delegated Authority to Division Staff Regarding Reinstatement Applications with Accrued CPE Requirements, Adopted 1/16


80-12     Delegated Authority and guidelines to Division Staff for handling applications with misdemeanor or felony convictions, Adopted 6/10

80-13     Meetings

80-14     Conferring with Board Members

80-15     Committees

Appendix C - 12-2-117 Partnerships, Professional Corporations and LLCs

Appendix D - 12-2-121 Acts Not Prohibited

Appendix E - Excluded Chapters Rules and Regulations of the Board

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 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       NOTICE TO SCHEDULE (NTS)

CHAPTER 4 -EXPERIENCE REQUIREMENTS FOR CERTIFICATION

CHAPTER 5 – REQUIREMENTS FOR CERTIFICATION

CHAPTER 10 - DECLARATORY ORDERS

10.1      SUBJECT MATTER OF DECLARATORY ORDERS

10.2      SCOPE OF BOARD RULINGS

10.3      BOARD RULING CONSIDERATIONS

10.4      PETITION REQUIREMENTS

10.5      BOARD RULING PROCEDURES

10.6      DEFINED PARTIES

10.7      AGENCY ACTION

Appendix F - CR&R Outline

•      Overview of Regulatory Requirements

•      State Board of Accountancy

•      Certified Public Accountant Designation

•      Professional Conduct

•      Firms

Glossary

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