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| Author : | Jae K. Shim, Ph.D., CPA |
| Course Length : | Pages: 66 ||| Review Questions: 12 ||| 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 860 |
| Description : | Individuals in the accounting and auditing profession have a considerable responsibility to the general public. To gain public trust and maintain professionalism, professional conduct and ethical behavior are necessary. This is an ethics course for Connecticut CPAs covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. The course begins with a presentation of ethics and ethical behavior, discussing the relationship between morals and ethics and identifying the causes of unethical behavior. It explains the process of ethical reasoning and how to apply it when dilemmas occur. It addresses the most recent version of the AICPA Code of Professional Conduct, along with the conceptual framework approach to coping with ethical dilemmas. Case studies that demonstrate the application of ethical principles and values are utilized. Finally, it discusses the Connecticut Licensing Regulations and Codes that pertain to CPAs licensed to practice in Connecticut. |
| Usage Rank : | 10000 |
| Release : | 2023 |
| Version : | 1.0 |
| Prerequisites : | None. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
Connecticut State: Office of State Ethics
|
| Advance Preparation : | None. |
| Delivery Method : | QAS Self Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 01-Mar-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 - 860 |
| Keywords : | Regulatory Ethics, Connecticut, Ethics, Connecticut, cpe, cpa, online course |
| Learning Objectives : |
Chapter 1
Chapter 2
Chapter 3
|
| Course Contents : | Chapter 1: Ethics and Ethical Behavior Learning Objectives Ethics Concepts Relationship between Morals and Ethics Causes of Unethical Behavior Reasoning Process Approaches to Ethical Behavior Corporate Ethical Development Model Chapter 1 Review Questions Chapter 2: AICPA Code of Professional Conduct Learning Objectives Code Structure Principles of Professional Conduct Ethical Decision-Making Conceptual Framework Rules of Conduct 1.100 - Integrity and Objectivity Rule 1.110 Conflicts of Interest 1.120 Gifts and Entertainment 1.130 Preparing and Reporting Information 1.140 Client Advocacy 1.150 Use of a Third-Party Service Provider 1.200 - Independence Rule 1.220 Accounting Firms 1.228 Engagement Contractual Terms 1.230.010 Unpaid Fees 1.240 Financial Interests 1.260 Loans, Leases, and Guarantees 1.265 Business Relationships 1.270 Family Relationships with Attest Client 1.275 Current Employment or Association with an Attest Client 1.277 Former Employment or Association with Attest Client 1.290 Actual or Threatened Litigation 1.295 Nonattest Services 1.298 Breach of an Independence Chapter 2 Review Questions - Section 1 1.300 - General Standards 1.310 - Compliance with Standards Rule 1.320 - Accounting Principle Rule 1.400 - Acts Discreditable 1.510 - Contingent Fees 1.520 - Commissions and Referral Fees 1.600 - Advertising and Other Forms of Solicitation 1.700 - Confidential Information 1.800 - Form of Organization and Name Chapter 2 Review Questions - Section 2 Chapter 3: Connecticut - State Board of Accountancy Regulations Learning Objectives Practice of Public Accountancy Connecticut Board of Accountancy Licenses Permits Disciplinary Actions Commissions, Referral Fees, and Contingent Fees Rules of Professional Conduct Code of Professional Conduct Rules of Conduct Continuing Education Requirements Renewal of License and CPE Requirement Qualifying CPE Programs Control and Reporting of CPE credit Quality Review Areas Reviewed Scheduling Quality Reviews New Permit Holders Conduct of Review Results of Quality Review Procedure of a Modified Report Review of Multi-jurisdictional Permit Holder Wavier Chapter 3 Review Questions Appendix I: AICPA Ethics FAQ Blind Trusts Campaign Contributions Disclosure of Commissions Independent Contractors Letter Of Intent to Purchase Practice Pro Bono/Below Cost Fees Compliance with SSCS’s When Member Does Not Hold out as CPA Use of Standards That Have Not Been Established by a Body Designated by AICPA Council Form of Communication Transfer of Client Files to Another Partner in The Firm Transfer of Client Files in a Merger Transfer of Files and Return of Client Records in Acquisition of a Nonmember Practice Electronic Records Long Association of Senior Personnel of the Engagement Team Loans Staff Augmentation Arrangements Client Affiliates Appendix II: Conceptual Framework Worksheet Appendix III: Conflicts of Interest Situations Appendix IV: Ethics Violation Situations Appendix V: Connecticut CPE Questions and Answers Glossary |
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