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Author: |
Kelen Camehl, CPA, MBA |
Course Length: |
Pages: 29 ||| Word Count: 12,077 ||| Review Questions: 10 ||| Final Exam Questions: 10 |
CPE Credits: |
2.0 |
IRS Credits: |
0 |
Price: |
$19.95 |
Passing Score: |
70% |
Course Type: |
Text |
Technical Designation: |
Technical |
Field Of Study: |
Regulatory Ethics |
Approved Audience: |
NASBA QAS - NASBA Registry |
Key Takeaways: |
This course explains the ethical obligation to protect confidential client information under the AICPA Code of Professional Conduct.
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Frequently Asked Questions: |
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Description: |
This course provides an overview of protecting confidential client information. This includes a discussion of the importance of protecting this type of information and what types of information may or may not be confidential in nature. This course specifically focuses on the confidential client information rule prescribed by the AICPA Code of Professional Conduct and provides several examples which illustrate violations of this rule. This course concludes with a listing of best practices you can apply to protect confidential client information. |
Usage Rank: |
26818 |
Release: |
2024 |
Version: |
1.0 |
Prerequisites: |
None. |
Experience Level: |
Overview |
Additional Contents: |
Complete, no additional material needed. |
Additional Links: |
External: Code of Ethics
Internal: Professional Responsibilities in Data Security for Tax Professionals
External: AICPA Code of Professional Conduct
External: AICPA Professional Responsibilities in Data Security for Tax Professionals
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Advance Preparation: |
None. |
Delivery Method: |
QAS Self Study |
Intended Participants: |
Anyone needing Continuing Professional Education (CPE). |
Revision Date: |
04-Jun-2026 |
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. |
Keywords: |
Ethics - Protecting Confidential Client Information - CPE course for CPAs |
Learning Objectives: |
Course Learning Objectives Upon completion of this course, you will be able to:
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Course Contents: |
Chapter 1 - Ethics - Protecting Confidential Client Information Course Learning Objectives Course Overview Introduction Applicable Guidance What is Confidential Client Information? What are the Risks in Not Protecting Confidential Client Information? Review Questions 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 Disclosing Client Information in Connection with a Review or Acquisition of the Member’s Practice Disclosure of Client Information to Third Parties Disclosing Client Information During Litigation Disclosing Client Information in Director Positions Disclosing Client Names Disclosing Confidential Client Information as a Result of a Subpoena or Summons Disclosing Confidential Client Information in Connection with a Quality Review Review Questions Best Practices for Protecting Confidential Client Information Conclusion Review Questions Glossary of Key Terms |
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