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Connecticut: Professional Ethics for Connecticut CPAs (Course Id 1873)

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Author : Joseph P Helstrom, CPA
Status : Production
CPE Credits : 4.0
IRS Credits : 0
Price : $39.95
Passing Score : 70%
Course Type: NASBA QAS - Text - Technical - NASBA Registry
Primary Subject-Field Of Study:

Regulatory Ethics - Regulatory Ethics for Course Id 1873

Description :

This 4-hour course is designed to meet the 4-hour professional ethics CPE requirement for Connecticut 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.  Selected rules of the Regulations of Connecticut State Agencies found in section 20-280 and selected statutes of the Connecticut General Statutes chapter 389 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.

Usage Rank : 0
Release : 2021
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 : 20-Aug-2021
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 - Technical - NASBA Registry - 1873

Keywords : Regulatory Ethics, Connecticut, Professional, Ethics, Connecticut, CPAs, 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 the regulations contained in the Connecticut State Board of Accountancy rules of conduct
  • Describe the applicable rules regarding contingent fees and commissions in Connecticut
  • Recognize the applicable rules regarding continuing professional education in Connecticut
  • Recognize the ethical standards contained in the AICPA Code of Professional Conduct
Course Contents :

Chapter 1 - Professional Ethics for Connecticut 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

Recent Changes to Connecticut Regulations and Statutes

Selected Regulations of Connecticut State Agencies Sec. 20-280 and Selected Connecticut General Statutes Chapter 389 Section 20-281

Regulations of Connecticut State Agencies Sec. 20-280-15c. Rules of conduct

Regulations of Connecticut State Agencies Sec. 20-280-15d. Notification Requirements

Regulations of Connecticut State Agencies Sec. 20-280-25. Renewal of license and continuing professional education requirement

Regulations of Connecticut State Agencies Sec. 20-280-26. Delineation of qualifying continuing professional education programs

FAQ from the Connecticut State Board of Accountancy

Regulations of Connecticut State Agencies Sec. 20-280-27. Control and reporting of continuing professional education credit

Chapter 389 Connecticut General Statutes Sec. 20-281k. Statements, records, schedules, working papers and memoranda incident to practice of public accountancy. Return of original records. Retention of certain workpaper.

Chapter 389 Connecticut General Statutes Sec. 20-281l. Contingent fees and referrals.

Chapter 389 Connecticut General Statutes Sec. 20-281m. Contingent fees.

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 1.300—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

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

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