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Course Details

Ethics for CPAs in Business (Course Id 853)

Updated / QAS / Registry   Add to Cart 
Author : Patricia McCarthy, MBA
Status : Production
CPE Credits : 2.0
IRS Credits : 0
Price : $29.95
Passing Score : 70%
Primary Subject-Field Of Study:

Regulatory Ethics - Ethics for Course Id 853

Description :

This course provides an overview of ethical thought as well as the core values of the CPA in business and the application of these values to ethical reasoning. The reformatted AICPA Code of Professional Conduct, effective December 15, 2014 (The Conceptual Framework was effective December 15, 2015), is used as a basis for ethical conduct for CPAs in business and case studies are used to reinforce concepts.

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 : 23-Feb-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 - 853

Keywords : Regulatory Ethics, Ethics, CPAs, Business, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

After completing this course, you will be able to
    • Recognize ethical behavior in the context of social and professional groups
    • Describe the AICPA Code of Professional Conduct, including the conceptual framework, as it relates to CPAs in business
Course Contents :

Chapter 1 - Ethics for CPAs in Business

Course Learning Objectives

Course Introduction

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 in Business

Review Question

Ethical Reasoning

Case Studies – Threats and Safeguards

Ethical Dilemmas

Motivations of Ethical Lapses

Review Questions

The AICPA Code of Professional Conduct

About the Code

Preface

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

Theoretical Case Studies

Ethics versus peer pressure - inventory valuation

Potential accomplice to embezzlement

Too much family in the family business

When you just happen to hear, is information still confidential?

Loan Covenants – How much judgment to apply to a judgmental reserve

Actual Instances of Responding to Ethical Challenges

Enron – Doing the right thing

World Com – Refusal to perform an unethical act

Review Question

Glossary

Regulatory Ethics Course 853 Home: https://www.cpethink.com/aicpa-based-ethics-for-cpas
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