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Course Details

Utah: Ethics and Professional Conduct for Utah CPAs (Course Id 1264)

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Author : Patricia McCarthy, MBA
Status : Production
CPE Credits : 4.0
IRS Credits : 0
Price : $59.95
Passing Score : 70%
Primary Subject-Field Of Study:

Regulatory Ethics - Ethics for Course Id 1264

Description :

This 4-hour course is designed to meet the professional ethics CPE requirement for Utah CPAs. 1 hour is devoted to a detail study of the Utah Certified Public Accountant Licensing Act and the Utah Certified Public Accountant Licensing Act Rule which are found in the Utah Code, 58-26a and in the Utah Administrative Code, R156-26a, respectively. The remaining 3 hours provide an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning and dilemmas along with a detail study of the AICPA Code of Professional Conduct. Case studies are utilized throughout the course to emphasize subject matter.

Usage Rank : 0
Release : 2017
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 : 14-Oct-2017
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 - 1264

Keywords : Regulatory Ethics, Ethics, Professional, Conduct Utah, CPAs, 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
  • Recognize the ethical standards contained in the Utah Certified Public Accountant Licensing Act and the Utah Certified Public Accountant Licensing Act Rules
  • Recognize the ethical standards contained in the AICPA Code of Professional Conduct
Course Contents :

Chapter 1 - Ethics and Professional Conduct for Utah 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

Chapter 1 - Section 1 Review Question

 

Chapter 1 - Ethics and Professional Conduct for Utah CPAs - Section 2

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

Phar-Mor

Motivations of Ethical Lapses

Chapter 1 - Section 2 Review Question

 

Chapter 1 - Ethics and Professional Conduct for Utah CPAs - Section 3

Utah Code, Title 58, Chapter 26a – Certified Public Accountant Licensing Act

Selected definitions applicable to course material within 58-26a-102

58-26a-301 – Who requires a license

58-26a-303 – Term of license and registration

58-26a-304 – Continuing Education

58-26a-307    - CPA emeritus status - Renewal of license.

58-26a-401 - Grounds for denial of license - Disciplinary proceedings.

58-26a-501 - Unlawful conduct.

58-26a-502 - Unprofessional conduct.

58-26a-601 - Ownership of statements, records, schedules, working papers, and memoranda made by licensee.

58-26a-602 - Privity.

Utah Administrative Code, R156-26a – Certified Public Accountant Licensing Act Rule

R156-26a-303a – Renewal Requirements – Peer Review

R156-26a-303b – Renewal and Reinstatement Requirements – CPE

R156-26a-307 – Reinstatement of licenses

R156-26a-501.  Unprofessional Conduct.

Case Studies

A Little Extra Income – Contingent Fees

Smith & Jones CPA - Competence and Name

Peer Review

Continuing Education

Chapter 1 - Section 3 Review Question

 

Chapter 1 - Ethics and Professional Conduct for Utah CPAs - Section 4

The Utah Association of Certified Public Accountants Rules on Ethics

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

Chapter 1 - Section 4 Review Question

 

Chapter 1 - Ethics and Professional Conduct for Utah CPAs - Section 5

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

Chapter 1 - Section 5 Review Question

 

Chapter 1 - Ethics and Professional Conduct for Utah CPAs - Section 6

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

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

Chapter 1 - Section 6 Review Question

 

Appendix 1 - Certified Public Accountant Licensing Act

Appendix 2 -

Glossary

Regulatory Ethics Course 1264 Home: https://www.cpethink.com/cpa-ethics-courses
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