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Course Details

Louisiana: Professional Ethics for Louisiana CPAs (LA BoA Approved) (Course Id 1349)

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Author : Jae K. Shim, Ph.D., CPA
Status : Production
CPE Credits : 3.0
IRS Credits : 0
Price : $29.95
Passing Score : 70%
NASBA Technical: Yes
Primary Subject-Field Of Study:

Regulatory Ethics - Regulatory Ethics for Course Id 1349

Description :

This is an ethics course for Louisiana CPAs covering standards of professional conduct and business practices that should be 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 presents the AICPA Code of Professional Conduct, along with the threats and safeguards approach to coping with ethical dilemmas. The Louisiana State Board Rules are discussed in different sections of the course. Included are some case studies to show appropriate application of the rules and also AICPA ethics violations.

Usage Rank : 0
Release : 2018
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 : 26-Mar-2018
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 - 1349

Keywords : Regulatory Ethics, Louisiana, Professional, Ethics, Louisiana, CPAs, LA, BoA, Approved, CPAs, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

After studying this course, you will be able to:
  • Identify the characteristics of ethics.
  • Identify different principles and rules of the AICPA Code of Professional Conduct and the Louisiana Rules of Professional Conduct.
  • Identify independence and objectivity issues.
  • Recognize ethical standards and violations.
Course Contents :

Chapter 1 - Professional Ethics for Louisiana CPAs

Ethics and Ethical Reasoning

Ethical Reasoning and Accountants

Conclusions and Implications

Ethical Dilemmas in Accounting

Louisiana Rules of Professional Conduct

Louisiana State Board

Louisiana State Board Rules vs. AICPA Rules

Board Rules - Preamble

Recent Changes in Board Rules

Other Responsibilities and Practices

The AICPAs Code of Professional Conduct

Summaries of the Six Principles

Conceptual Framework Threats and Safeguards Approach

Summaries of the Eleven Rules

1.100 - Integrity and Objectivity Rule

Interpretations

1.200 - Independence Rule

Interpretations

Review Questions - Section 1

1.300 - General Standards Rule

Interpretations

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

1. The Case of the Almost Stolen Clients

2. The Case of the Harmless Mistakes

3. The Case of the Inadequate Accountant

Review Questions - Section 2

Appendix - AICPA Ethics FAQ

Introduction

Blind Trusts

Campaign Contributions

Disclosure of Commissions

Independent Contractors

Letter Of Intent to Purchase Practice

Pro Bono/Below Cost Fees

Compliance with SSCSs When Member Does Not Hold out as CPA

Use of Standards That Have Not Been Established by a Body Designated by AICPA Council

Form of Communication

Transfer of Client Files to Another Partner in The Firm

Electronic Records

Glossary

CPE Regulatory Ethics Course: https://www.cpethink.com/cpa-ethics-courses
Thank you for taking one of our free courses. Please select “Ok” so that we and the author can let you know about other free courses and special offers. If not please reply "No Thanks". Either way enjoy your free CPE course!
  
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