Author : | Kelen Camehl, CPA, MBA |
Course Length : | Pages: 23 ||| Word Count: 6871 ||| Review Questions: 3 ||| Final Exam Questions: 5 |
CPE Credits : | 1.0 |
IRS Credits : | 0 |
Price : | $14.95 |
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 2287 |
Description : | This course explores some of the fundamental concepts related to ethics and their overall importance to CPAs in both public practice and in business. This course primarily focuses on an understanding and application of the Conceptual Framework Process outlined by the AICPA Code of Professional Conduct. This course also provides examples of threats to a CPA’s compliance with the Code. |
Usage Rank : | 20000 |
Release : | 2024 |
Version : | 1.0 |
Prerequisites : | None. |
Experience Level : | Overview |
Additional Contents : | Complete, no additional material needed. |
Additional Links : |
Code of Ethics
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Advance Preparation : | None. |
Delivery Method : | QAS Self Study |
Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
Revision Date : | 04-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 - 2287 |
Keywords : | Regulatory Ethics, Ethics, Mastering, Conceptual, Framework, Process, cpe, cpa, online course |
Learning Objectives : |
Course Learning Objectives Upon completion of this course, you will be able to:
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Course Contents : | Chapter 1 - Ethics - Mastering the Conceptual Framework Process Course Learning Objectives Course Overview Introduction Importance of Ethics for CPAs Ethics Standards CPAs Follow Conceptual Framework Process Specific Steps in the Conceptual Framework Process Review Questions Threats Significance of Threats Safeguards Effectiveness of Safeguards Approaching Ethical Conflicts Best Practices for Applying the Conceptual Framework Process Conclusion Review Questions Glossary of Key Terms |