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Author: |
Joseph P Helstrom, CPA |
Course Length: |
Pages: 34 ||| Word Count: 20,283 ||| Review Questions: 6 ||| Final Exam Questions: 10 |
CPE Credits: |
2.0 |
IRS Credits: |
0 |
Price: |
$19.95 |
Passing Score: |
70% |
Course Type: |
Text |
Technical Designation: |
Technical |
Field Of Study: |
Regulatory Ethics |
Approved Audience: |
NASBA QAS - NASBA Registry |
Key Takeaways: |
This course meets the 2 hour professional ethics CPE requirement for Missouri CPAs, covering ethical thought and the core values of the CPA profession.
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Frequently Asked Questions: |
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Description: |
This 2-hour course is designed to meet the 2-hour professional ethics CPE requirement for Missouri CPAs. It provides an overview of ethical thought along with the core values of the CPA profession. 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 3 - 4 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: |
31563 |
Release: |
2020 |
Version: |
1.0 |
Prerequisites: |
None. |
Experience Level: |
Overview |
Additional Contents: |
Complete, no additional material needed. |
Additional Links: |
Internal: Missouri Ethics CPE for CPAs
Internal: Idaho Ethics for CPAs
External: Continuing education for tax professionals - IRS
External: Legal Ethics Opinions
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Advance Preparation: |
None. |
Delivery Method: |
QAS Self Study |
Intended Participants: |
Anyone needing Continuing Professional Education (CPE). |
Revision Date: |
06-Dec-2024 |
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. |
Keywords: |
Missouri: Professional Ethics for Missouri CPAs - v15 - CPE course |
Learning Objectives: |
Course Learning Objectives Upon completion of this course, you should be able to:
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Course Contents: |
Chapter 1 - Professional Ethics for Missouri CPAs Ethics Background Morals What is Ethics? The Relationship of Morals and Ethics Professional Ethics Legal versus Ethical Why Should We Study Professional Ethics? Accounting Ethics Ethical Core Foundations for CPAs Review Question Amendment 3 - Marijuana Legalization Initiative Missouri Revised Statutes Chapter 326 – Missouri Accountancy Act Selected Statutes Issuance of reports on financial statements, license required--use of CPA or CA title, when--violations, penalty 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, Expired, and Lapsed Licenses 20 CSR 2010-4.041 Continuing Professional Education (CPE) Exceptions and Waivers Case Studies A Little Extra Income – Contingent Fees Audit Experts - Competence and Advertising Board Complaint 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 1.180 – Responding to Noncompliance with Laws and Regulations Case Study – Year End Adjustments and Loan Covenants 1.200 - Independence Review Question 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 2.300.001 — General standards rule 2.310.001—Compliance with standards rule 2.320.001—Accounting principles rule 2.400.001 Acts Discreditable Rule Part 3 – Other Members 3.400.001 - Acts discreditable rule Glossary |
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