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Iowa: Professional Ethics for Iowa CPAs (Course Id 1302)

Updated / QAS / Registry
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Author : Patricia McCarthy, MBA
Course Length : Pages: 45 ||| 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 - Technical - NASBA Registry
Primary Subject-Field Of Study:

Regulatory Ethics - Regulatory Ethics for Course Id 1302

Description :

This 4-hour course is designed to meet the 4-hour ethics and professional conduct CPE requirement for Iowa CPAs.  It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning.  Section 193A of the Iowa Administrative Code, Chapter 13 – Rules of Professional Ethics and Conduct is covered in detail.  The AICPA Code of Professional Conduct is also covered in detail.  Case studies are utilized throughout the course to emphasize subject matter.

Usage Rank : 0
Release : 2023
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : QAS Self Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 02-May-2023
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 - Technical - NASBA Registry - 1302

Keywords : Regulatory Ethics, Iowa, Professional, Ethics, Iowa, CPAs, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

Upon completion of this course, you should be able to:
  • Define ethics from an overall and professional perspective
  • Recognize the ethical standards contained in the Iowa Rules of Professional Ethics and Conduct
  • Recognize the ethical standards contained in the AICPA Code of Professional Conduct
Course Contents :

Chapter 1 - Professional Ethics for Iowa CPAs

Ethics Background


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

Public Expectations of the CPA’s Responsibility

Enron and Arthur Andersen

Bernard Madoff Investment Securities LLC – Failures in Expressing an Opinion on Financial Statements


Motivations of Ethical Lapses

Review Question

Chapter 13—Iowa Administrative Code Section 193A—Rules of Professional Ethics and Conduct

193A—13.1(542) Applicability.

193A—13.2(542) Rules applicable to all CPAs and LPAs.

193A—13.3(542) Rules applicable to CPAs and LPAs who use the titles in offering or rendering products or services to clients.

193A—13.4(542) Audit, review and other attest services.

193A—13.5(542) Compilation.

193A—13.6(542) Rules applicable to tax practice.

Chapter 14—Iowa Administrative Code Section 193A—Disciplinary Authority and Grounds for Discipline

193A—14.1(17A,272C,542) Disciplinary authority.

193A—14.2(17A,272C,542) Disciplinary policy.

193A—14.3(17A,272C,542) Grounds for discipline.

Chapter 11—Iowa Administrative Code Section 193A—Peer Review

193A—11.1(542) Peer review required

193A—11.2(542) How often required

193A—11.3(542) System of internal quality control

193A—11.4(542) Peer review programs that qualify.

193A—11.5(542) Waiver of peer review requirement

193A—11.6(542) Submission of peer review reports.

Chapter 10, Part 7—Iowa Administrative Code Section 193A—Continuing Education

193A—10.7(542) Mandatory education required

Case Studies


Board Complaint

Peer Review

Review Questions

The AICPA Code of Professional Conduct

About the Code


Part 1 – Members in Public Practice

Rule 1.100 Integrity and Objectivity

Case Study – Married Tax Clients Divorcing

1.130 Preparing and Reporting Information

1.180 – Responding to Noncompliance with Laws and Regulations

Case Study – Year End Adjustments and Loan Covenants

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


CPE Regulatory Ethics Course: https://www.cpethink.com/cpa-ethics-courses
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