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Course Details

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

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Author : Patricia McCarthy, MBA
Status : Production
CPE Credits : 4.0
IRS Credits : 0
Price : $39.95
Passing Score : 70%
NASBA Technical: Yes
Primary Subject-Field Of Study:

Regulatory Ethics - Regulatory Ethics for Course Id 1302

Description :

This 4-hour course is designed to meet the 4-hourethicsand 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 Conductis 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 : 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 : 08-Dec-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 - 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

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

Public Expectations of the CPAs Responsibility

Enron and Arthur Andersen

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

Phar-Mor

Motivations of Ethical Lapses

Review Question

Chapter 13Iowa Administrative Code Section 193ARules of Professional Ethics and Conduct

193A13.1(542) Applicability.

193A13.2(542) Rules applicable to all CPAs and LPAs.

193A13.3(542) Rules applicable to CPAs and LPAs who use the titles in offering or rendering products or services to clients.

193A13.4(542) Audit, review and other attest services.

193A13.5(542) Compilation.

193A13.6(542) Rules applicable to tax practice.

Chapter 14Iowa Administrative Code Section 193ADisciplinary Authority and Grounds for Discipline

193A14.1(17A,272C,542) Disciplinary authority.

193A14.2(17A,272C,542) Disciplinary policy.

193A14.3(17A,272C,542) Grounds for discipline.

Chapter 11Iowa Administrative Code Section 193APeer Review

193A11.1(542) Peer review required

193A11.2(542) How often required

193A11.3(542) System of internal quality control

193A11.4(542) Peer review programs that qualify.

193A11.5(542) Waiver of peer review requirement

193A11.6(542) Submission of peer review reports.

Chapter 10, Part 7Iowa Administrative Code Section 193AContinuing Education

193A10.7(542) Mandatory education required

Case Studies

Competence

Board Complaint

Peer Review

Review Questions

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

1.200 - Independence

Review Questions

Rule 1.300General 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

1.520.001Commissions and referral fees Rule

1.600.001 Advertising and other forms of solicitation

1.700.001 Confidential client information rule

1.800.001Form 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 Employers External Accountant

Case Study Fair Finance

2.300.001 General standards rule

2.310.001Compliance with standards rule

2.320.001Accounting 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

Glossary

Regulatory Ethics Course 1302 Home: https://www.cpethink.com/cpa-ethics-courses
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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