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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

Connecticut: Ethics for Connecticut (Course Id 860)

QAS / Registry
  Add to Cart 
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 :
Advance Preparation : None.
Delivery Method : QAS Self Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 30-Dec-2022
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
Ethics and Ethical Behavior

After studying this chapter, you will be able to:
  • Recognize the reasoning process of CPAs in resolving ethical dilemmas

Chapter 2
AICPA Code of Professional Conduct

After studying this chapter, you will be able to:
  • Identify different principles and rules of the AICPA Code of Professional Conduct
  • Identify independence and objectivity issues
  • Recognize ethical standards and violations

Chapter 3
Connecticut - State Board of Accountancy Regulations

After studying this chapter, you will be able to:
  • Identify Connecticut statutes that pertain to CPAs
  • Recognize the Rules of the State Board of Accountancy
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

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