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Course Details

Colorado: Professional Ethics for Colorado CPAs - v08 (Course Id 1364)

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Author : Patricia McCarthy, MBA
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 1364

Description :

This course is designed to meet the four (4) hour ethics CPE requirement for Colorado CPAs. It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning. The applicable rules and regulations promulgated by the Colorado State Board of Public Accountancy found in 3 CCR -705-1 Chapter 9 Rules of Professional Conduct are covered in detail. The AICPA Code of Professional Conduct is also covered in detail. Case studies are utilized throughout the course to emphasize material. This course does NOT meet the 2 hour CR&R requirement.

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 : 16-Apr-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 - 1364

Keywords : Regulatory Ethics, Colorado, Professional, Ethics, Colorado, CPAs, v08, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

Upon completion of this course, you should be able to:
  • Define ethics from an overall and professional perspective
  • Describe the ethical standards contained in the Colorado State Board of Public Accountancy Chapter 9 rules
  • Describe the ethical standards contained in the AICPA Code of Professional Conduct
Course Contents :

Chapter 1 - Professional Ethics for Colorado CPAs

Ethics Background

Morals

What is Ethics?

The Relationship of Morals and Ethics

Illustrative Examples of Ethics

Professional Ethics

Legal versus Ethical

Why Should We Study Professional Ethics?

Accounting Ethics

Ethical Core Foundations for CPAs

Review Question

Ethical Reasoning

Case Studies Threats and Safeguards

Ethical Dilemmas

Public Expectations of the CPAs Responsibility

Enron and Arthur Andersen

Bernard Madoff Investment Securities LLC Failures in Expressing an Opinion on Financial Statements

Motivations of Ethical Lapses

Review Questions

Rules of the Colorado State Board of Accountancy

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

Case Studies

A Little Extra Income Contingent Fees

Audit Experts - Competence and Advertising

Return of client provided records

Review Questions

The AICPA Code of Professional Conduct

About the Code

Preface

Part 1 Members in Public Practice

Rule 1.100 Integrity and Objectivity

Case Study Married Tax Clients Divorcing

1.130 Preparing and Reporting Information

Case Study Year End Adjustments and Loan Covenants

1.200 - Independence

Review Questions

Rule 1.300General Standards Rule

Case Study Audit Engagement with No Prior Experience

1.310 Compliance with Standards Rule

Case Study Peer Review Discoveries

1.320 Accounting Principles Rule

1.400.001 Acts Discreditable Rule

1.510.001 Contingent Fees Rule

1.520.001Commissions and referral fees Rule

1.600.001 Advertising and other forms of solicitation

1.700.001 Confidential client information rule

1.800.001Form of organization and name rule

Review Questions 

Part 2 Members in Business

2.100.001 Integrity and Objectivity Rule

2.130.030 Obligation of a Member to His or Her Employers External Accountant

2.170.010 Pressure to Breach the Rules

Case Study Fair Finance

2.300.001 General standards rule

2.310.001Compliance with standards rule

2.320.001Accounting principles rule

Case Study - The Company with Excess Reserves

Case Study - The Company with Undisclosed/Unrecorded Contingencies

2.400.001 Acts Discreditable Rule

2.400.070 Confidential Information from employment or volunteer activities

Part 3 Other Members

3.400.001 - Acts discreditable rule

3.400.070 Confidential Information from employment or volunteer activities

Review Questions

Glossary

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