0
Author: |
Jae K. Shim, Ph.D., CPA |
Course Length: |
Pages: 65 ||| Word Count: 27,430 ||| Review Questions: 13 ||| Final Exam Questions: 20 |
CPE Credits: |
4.0 |
IRS Credits: |
0 |
Price: |
$39.95 |
Passing Score: |
70% |
Course Type: |
Text |
Technical Designation: |
Technical |
Field Of Study: |
Regulatory Ethics |
Approved Audience: |
NASBA QAS - NASBA Registry |
Key Takeaways: |
This course helps Idaho CPAs meet their four hour ethics requirement by covering ethical reasoning, the AICPA Code of Professional Conduct, and Idaho specific laws governing public accountancy.
|
Frequently Asked Questions: |
|
Description: |
Idaho CPAs have a considerable responsibility to the public, their profession, the organizations they serve, and themselves. They must act with integrity, honesty, and fairness. Ethical behavior is essential for fulfilling this duty and maintaining public trust. Thus, adhering to ethical standards is both a professional obligation and a legal requirement. This course meets the four-hour ethics requirement for Idaho CPAs within each two-year license renewal period. The course begins with a presentation of individual ethical responsibility, including the concepts of ethics and morals, the process of ethical reasoning, and the importance of ethical codes. It demonstrates how to apply the two most commonly used ethical theories for resolving ethical dilemmas. The course is also designed to help you maintain knowledge of current ethical requirements. It covers the most recent version of the AICPA Code of Professional Conduct, along with the conceptual framework, which provides a structured approach to address situations not explicitly covered by specific rules. It also reviews key provisions of Idaho laws and regulations governing the practice of public accountancy. Numerous examples are included to help you have a good understanding of ethical standards and apply ethical judgment to interpret the rules. This course does not fulfill the Idaho two-hour ethics requirements for new, reciprocal or reactivating CPAs. |
Usage Rank: |
10000 |
Release: |
2026 |
Version: |
1.0 |
Prerequisites: |
None. |
Experience Level: |
Overview |
Additional Contents: |
Complete, no additional material needed. |
Additional Links: |
Internal: Idaho: Ethics for Idaho CPAs (Course Id 1365)
Internal: CPE Ethics by State For CPAs
External: Idaho State Board of Accountancy Laws and Rules
|
Advance Preparation: |
None. |
Delivery Method: |
QAS Self Study |
Intended Participants: |
Anyone needing Continuing Professional Education (CPE). |
Revision Date: |
03-Jul-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: |
Idaho: Ethics for Idaho - v16 - CPE course for CPAs |
Learning Objectives: |
Course Learning Objectives After studying this course, you will be able to:
|
Course Contents: |
Chapter 1: Ethics and Professional Responsibility Dilemmas and Reasoning Role of Code of Ethics Chapter 1 Review Questions Chapter 2: AICPA Code of Professional Conduct Overview of the AICPA Code AICPA Code and State Board Rules Structure of the Code Recent Updates Fundamental Principles Conceptual Framework Step 1: Identify Threats Step 2: Evaluate the Significance of a Threat Step 3: Identify and Apply Safeguards Conceptual Framework Toolkit Rules for Members in Public Practice Integrity and Objectivity Rule Conflicts of Interest Gifts and Entertainment Responding to Noncompliance with Laws and Regulations Chapter 2 Review Questions - Section 1 Independence Application of Independence Rule Conceptual Framework for Independence Fees Financial Interests Loans and Leases Family Relationships Simultaneous Employment or Association with an Attest Client Actual or Threatened Litigation Nonattest Services Breach of an Independence Interpretation General Standards Compliance with Standards Accounting Principle Acts Discreditable Contingent Fees Commissions and Referral Fees Advertising and Other Forms of Solicitation False, Misleading, or Deceptive Act Use of the CPA Credential Confidential Information Form of Organization and Name Rule Partner Designation Firm Name Rules for Members in Business Chapter 2 Review Questions - Section 2 Chapter 3: Idaho State Laws and Rules Practice of Public Accountancy Use of Title Issuance of a Report Practice Privileges Continuing Competency Peer Review Professional Conduct Commissions and Contingent Fees Confidential Client Information Records Requests Other Practices Discipline and Enforcement Chapter 3 Review Questions Appendix A: Conceptual Framework Worksheet Illustration Appendix B: Conflicts of Interest Appendix C: Threats to Independence Appendix D: Management Responsibilities Glossary |
Login/Register