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Course Details

Missouri: Professional Ethics for Missouri CPAs (Course Id 1205)

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Author : Patricia McCarthy, MBA
Status : Production
CPE Credits : 6.0
IRS Credits : 0
Price : $89.95
Passing Score : 70%
Primary Subject-Field Of Study:

Regulatory Ethics - Ethics for Course Id 1205

Description :

This 6-hour course is designed to meet the 6-hour professional ethics CPE requirement for Missouri 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. Selected statutes of the Missouri Accountancy Act and applicable rules promulgated under the Missouri State Board of Accountancy Regulations found in Title 20, Division 2010, Chapters 2 - 5 of the Missouri Code of State Regulations are 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 : 26-Apr-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 - 1205

Keywords : Regulatory Ethics, Missouri, Professional, Ethics, 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 Missouri Accountancy Act and the Missouri State Board of Accountancy rules
  • Recognize the ethical standards contained in the AICPA Code of Professional Conduct
Course Contents :

Chapter 1 - Professional Ethics for Missouri 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 CPA’s 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

 

Missouri Revised Statutes Chapter 326 – Missouri Accountancy Act

Selected Statutes

Definitions.

Issuance of reports on financial statements, license required--use of CPA or CA title, when--violations, penalty

Confidential information, peer review--immunity from civil liability, when

Revocation of permit, when. 37

Issuance of new license after revocation, when.

Client confidentiality rules

Work product, property of licensee--consent of client necessary for disclosure.

Review Questions

 

Title 20—DEPARTMENT OF INSURANCE, FINANCIAL INSTITUTIONS AND PROFESSIONAL REGISTRATION

Division 2010—Missouri State Board of Accountancy Chapter 2—General Rules

20 CSR 2010-2.005 Definitions

20 CSR 2010-2.022 Provisional License to Practice and Practice Privilege

20 CSR 2010-2.051 Registration of Certified Public Accounting Firms

20 CSR 2010-2.061 Requirements for an Initial License to Practice

20 CSR 2010-2.065 Requirements for Licensure through Reciprocity

20 CSR 2010-2.070 Renewal of Licenses

20 CSR 2010-2.072 Renewal of a Certified Public Accounting Firm Permit

20 CSR 2010-2.075 Reinstatement of License to Practice

20 CSR 2010-2.095 Ownership of CPA Firms

20 CSR 2010-2.160 Fees

20 CSR 2010-2.200 Use of the Title Certified Public Accountant and Display of CPA Licenses

Division 2010—Missouri State Board of Accountancy Chapter 3—Professional Ethics— Rules of Conduct

20 CSR 2010-3.010 General Purpose of Ethics Rules

20 CSR 2010-3.060 Other Responsibilities and Practices

Division 2010—Missouri State Board of Accountancy Chapter 4—Continuing Education Requirements

20 CSR 2010-4.010 Effective Dates and Basic Requirements

20 CSR 2010-4.020 Qualifying Programs

20 CSR 2010-4.031 Continuing Professional Education (CPE) Documentation

20 CSR 2010-4.035 Inactive Licenses

20 CSR 2010-4.041 Continuing Professional Education (CPE) Exceptions and Waivers

Division 2010—Missouri State Board of Accountancy Chapter 5—Peer Review

20 CSR 2010-5.070 Peer Review Standards

20 CSR 2010-5.080 Firms Subject to Peer Review Requirements

20 CSR 2010-5.090 Peer Review Requirements for Renewal of a Firm Permit

20 CSR 2010-5.100 Administration

20 CSR 2010-5.110 Oversight

Case Studies

A Little Extra Income – Contingent Fees

Audit Experts - Competence and Advertising

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 1.300—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

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

Review Question

 

Glossary

Regulatory Ethics Course 1205 Home: https://www.cpethink.com/Missouri-cpa-ethics
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