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| Author : | Jae K. Shim, Ph.D., CPA |
| Course Length : | Pages: 35 ||| Review Questions: 9 ||| Final Exam Questions: 15 |
| CPE Credits : | 3.0 |
| IRS Credits : | 0 |
| Price : | $29.95 |
| Passing Score : | 90% |
| Course Type: | NASBA QAS - Text - Technical - NASBA Registry |
| Primary Subject-Field Of Study: | Regulatory Ethics - Regulatory Ethics for Course Id 1909 |
| Description : | This is an ethics course designed for Louisiana CPAs. It covers 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 of Professional Conduct are discussed in different sections of the course, in case studies, and in relevant sections where the AICPA rules are discussed. Please Note: This course is approved by the Louisiana Board of Accountancy. |
| Usage Rank : | 0 |
| Release : | 2022 |
| Version : | 1.0 |
| Prerequisites : | None. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
CPAs & Firms
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| Advance Preparation : | None. |
| Delivery Method : | QAS Self Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 21-Jan-2022 |
| 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 - 1909 |
| 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:
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| Course Contents : | Chapter 1 - Professional Ethics for Louisiana CPAs Ethics and Ethical Reasoning Ethical Reasoning and Accountants Ethical Dilemmas in Accounting Louisiana Rules of Professional Conduct Louisiana State Board Louisiana State Board Rules vs. AICPA Rules Board Rules - Preamble Other Responsibilities and Practices The AICPA’s 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 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 SSCS’s 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 |
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