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| Author : | Joseph P Helstrom, CPA |
| Course Length : | Pages: 40 ||| Review Questions: 12 ||| 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 775 |
| Description : | This AICPA code of ethics course provides an overview of ethical thought as well as the core values of the CPA profession and the application of these values to ethical reasoning. The AICPA Code of Professional Conduct is used as a basis for ethical conduct for CPAs and case studies are used to reinforce concepts. Additionally, the ethical requirements of CPA tax practitioners under Treasury Department Circular No. 230 are also covered in the course materials. |
| Usage Rank : | 24615 |
| Release : | 2024 |
| Version : | 1.0 |
| Prerequisites : | None. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
AICPA Code of Professional Conduct
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| Advance Preparation : | None. |
| Delivery Method : | QAS Self Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 17-Feb-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 - 775 |
| Keywords : | Regulatory Ethics, General, Ethics, CPAs, course, based, AICP, Code, Professional, Conduct., cpe, cpa, online course |
| Learning Objectives : |
Course Learning Objectives After completing this course, you will be able to:
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| Course Contents : | Chapter 1 - General Ethics for 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 Review Question Ethical Reasoning Case Studies – Threats and Safeguards Ethical Dilemmas Case Studies of Ethical Lapses Enron and Arthur Andersen The Travel Expense Department Motivations of Ethical Lapses 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 Case Study – Bernard Madoff Investment Securities LLC Case Study – Phar-Mor 1.180 – Responding to Noncompliance with Laws and Regulations 1.200 - Independence Review Questions 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 Review Questions 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 2.170.010 – Pressure to Breach the Rules 2.180.010 Responding to Noncompliance With Laws and Regulations 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 Review Question Overview of Treasury Department Circular No. 230 Summary of Key Sections of Circular 230 Who can Practice Before the IRS? Selected Obligations Under Treasury Circular No. 230 Sanctions for Violations Imposed by Subpart C Rules for the Conduct of Disciplinary Actions Under Subpart D Review Questions Glossary |
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