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| Author : | Kelen Camehl, CPA, MBA |
| Course Length : | Pages: 63 ||| Word Count: 25,938 ||| Review Questions: 14 ||| 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 2283 |
| Description : | This course provides a comprehensive overview of ethics for CPAs. This includes a discussion of how to apply the Conceptual Framework Process prescribed by the AICPA Code of Professional Conduct. Other topics included in this course include how to identify and manage conflicts of interest as well as how to best protect confidential information. This course also addresses best practices for how CPAs can avoid committing acts that are discreditable to the profession. |
| Usage Rank : | 26667 |
| Release : | 2024 |
| Version : | 1.0 |
| Prerequisites : | None. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
Code of Ethics
|
| Advance Preparation : | None. |
| Delivery Method : | QAS Self Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 01-Jun-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 - 2283 |
| Keywords : | Regulatory Ethics, Ethics, Handbook, CPAs, CPAs, cpe, cpa, online course |
| Learning Objectives : |
Chapter 1
Chapter 2
Chapter 3
Chapter 4
|
| Course Contents : | Chapter 1 - Mastering the Conceptual Framework Process Learning Objectives Introduction Importance of Ethics for CPAs Ethics Standards CPAs Follow Conceptual Framework Process Specific Steps in the Conceptual Framework Process Threats Significance of Threats Safeguards Approaching Ethical Conflicts Chapter Review Questions Chapter 2 - Preventing Conflicts of Interest Learning Objectives Introduction Examples of Conflicts of Interest How to Approach Conflicts of Interest Best Practices to Avoid Conflicts of Interests Conclusion Chapter Review Questions Chapter 3 - Safeguarding Confidential Information Learning Objectives Introduction What is Confidential Client Information? Risks of Not Protecting Confidential Client Information AICPA Code of Professional Conduct – Confidential Client Information Rule Client Competitors Disclosing Information from Previous Engagements Disclosing Information to Clients Disclosing Information to Third-Party Service Providers Disclosure of Client Information to Third Parties Disclosing Client Information During Litigation Disclosing Confidential Client Information as a Result of a Subpoena or Summons Disclosing Confidential Client Information in Connection with a Quality Review Best Practices for Protecting Confidential Client Information Conclusion Chapter Review Questions Chapter 4 - Steering Clear of Discreditable Acts Learning Objectives Discreditable Acts Discrimination & Harassment in Employment Practices Solicitation of Disclosure of CPA Examination Questions and Answers Failure to File a Tax Return or Pay a Tax Liability Negligence in the Preparation of Financial Statements or Records Confidential Information Obtained from Employment or Volunteer Activities False, Misleading, or Deceptive Acts in Promoting or Marketing Professional Services Conclusion Chapter Review Questions Glossary of Key Terms |
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Texas: Ethics and Professional Conduct for Texas CPAs (TSBoA Approved) (4 Hrs)