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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. 

Colorado Ethics: Colorado CPAs - 2hr CRandR Requirement (updated 25-September-2023) (2 Hrs)
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Suggested Courses

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. 

Colorado Ethics: Colorado CPAs - 2hr CRandR Requirement (updated 25-September-2023) (2 Hrs)
Recent Searches
No recent searches found.
Similar Courses

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. 

Colorado Ethics: Colorado CPAs - 2hr CRandR Requirement (updated 25-September-2023) (2 Hrs)
Suggested Courses

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. 

Colorado Ethics: Colorado CPAs - 2hr CRandR Requirement (updated 25-September-2023) (2 Hrs)
Course Details

Colorado: Professional Ethics for Colorado CPAs - v13 (Course Id 1625)

Updated / QAS / Registry
  Add to Cart 
Author : Patricia McCarthy, MBA
Course Length : Pages: 49 ||| Review Questions: 14 ||| Final Exam Questions: 20
CPE Credits : 4.0
IRS Credits : 0
Price : $39.95
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 1625

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, Rule 1.12, 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 : 27500
Release : 2023
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : QAS Self Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 19-Jul-2023
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 - 1625

Keywords : Regulatory Ethics, Colorado, Professional, Ethics, Colorado, CPAs, v13, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

Upon completion of this course, you should be able to:
  • Recognize ethics from an overall and professional perspective
  • Recognize and identify the ethical standards contained in the Colorado State Board of Public Accountancy Rule 1.12, Rules of Professional Conduct
  • Understand the ethics CPE requirement for active certificate renewal
  • Recognize and identify 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 CPA’s Responsibility

Enron and Arthur Andersen

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

Motivations of Ethical Lapses

Review Question

Rules of the Colorado State Board of Accountancy

Rule 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

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

1.180 – Responding to Noncompliance with Laws and Regulations

Case Study – Year End Adjustments and Loan Covenants

1.200 - Independence

Review Questions

Rule 1.300—General 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

1.520.001—Commissions and referral fees Rule

1.600.001 —Advertising and other forms of solicitation

1.700.001— Confidential client information rule

1.800.001—Form 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 Employer’s External Accountant

2.170.010 – Pressure to Breach the Rules

2.180.010 Responding to Noncompliance With Laws and Regulations

Case Study – Fair Finance

2.300.001 — General standards rule

2.310.001—Compliance with standards rule

2.320.001—Accounting 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 Question

Glossary

Colorado Ethics CPE Courses: https://www.cpethink.com/colorado-cpa-ethics
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