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Course Details

Generic: Ethics for Accountants (Course Id 685)

Updated / QAS / Registry   Add to Cart 
Author : Jae K. Shim, Ph.D., CPA
Status : Production
CPE Credits : 4.0
IRS Credits : 0
Price : $59.95
Passing Score : 70%
Primary Subject-Field Of Study:

Behavioral Ethics - Ethics for Course Id 685

Description :

This is an ethics course covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach --the threats and safeguards approach --to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA’s responsibilities are summarized. Finally, a brief discussion of the AICPA's Standards for Tax Service and the IMA's Statement of Ethical Professional Practice are included.

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 : 21-Apr-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 - 685

Keywords : Behavioral Ethics, Generic, Ethics, Accountants, cpe, cpa, online course
Learning Objectives :

Chapter 1
Ethics and Ethical Reasoning

After studying this chapter, you will be able to:
  • Recognize ethical reasoning used by accountants.

Chapter 2
AICPA Code of Professional Conduct

After studying this chapter, you will be able to:
  • Identify different principles and rules of the AICPA Code of Professional Conduct.
  • Identify independence and objectivity issues.
  • Recognize ethical standards and violations.

Chapter 3
Other Ethical Standards

After studying this chapter you will be able to:
  • Identify the key issues of corporate responsibility law (Sarbanes-Oxley act) that influence auditor independence.
  • Identify licensing and disciplinary mechanisms within the profession.
  • Identify the ethical standards required of accountants and financial professionals by the Institute of Management Accountants (IMA).
Course Contents :

Chapter 1:   Ethics and Ethical Reasoning

Learning Objectives

Ethical Reasoning and Accountants

Ethical Dilemmas in Accounting

Chapter 1 Review Questions

Chapter 2:   AICPA Code of Professional Conduct

Learning Objectives

AICPA’s Code of Professional Conduct

Summaries of the Six Principles

1.100 - Integrity and Objectivity Rule

1.200 - Independence Rule

Chapter 2 Review Questions - Section 1

1.300 - General Standards Rule

1.400 - Acts Discreditable Rule

1.510 - Contingent Fees Rule

1.520 - Commissions and Referral Fee Rule

1.600 - Advertising and Other Forms of Solicitation Rule

1.700 - Confidential Client Information Rule

1.800 - Form of Organization and Name Rule

Summary Notes

Case Studies of AICPA Ethics Violations

Chapter 2 Review Questions - Section 2

Chapter 3:   Other Ethical Standards

Learning Objectives

Corporate Responsibility Law (Sarbanes-Oxley Act)

AICPA’s Standards for Tax Services

Licensing and Disciplinary Systems within the Profession

IMA’s Standards of Ethical Conduct for Accountants and Financial Professionals

Chapter 3 Review Questions

Appendix - AICPA Ethics FAQ

Glossary

Behavioral Ethics Course 685 Home: https://www.cpethink.com/aicpa-based-ethics-for-cpas
Thank you for taking one of our free courses. We would like to be able to let you know when we add free courses or have special offers and will never spam you or share your address with anyone. If you are Ok with that please reply with "Ok" or if not please reply "No Thanks". Either way enjoy your free CPE course.
  
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