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This course is designed to meet the 2 hour Colorado Rules and Regulations (CR&R) requirement of the Colorado State Board of Accountancy. The course overviews Colorado’s Accountants Practice Act and examines in depth CCR 705-1 : RULES OF THE STATE BOARD OF ACCOUNTANCY. It also covers Colorado State Board of Accountants Policies updates.
Colorado Ethics: Colorado CPAs - 2hr CRandR Requirement (updated 25-September-2023) (2 Hrs)
This course is designed to meet the 2 hour Colorado Rules and Regulations (CR&R) requirement of the Colorado State Board of Accountancy. The course overviews Colorado’s Accountants Practice Act and examines in depth CCR 705-1 : RULES OF THE STATE BOARD OF ACCOUNTANCY. It also covers Colorado State Board of Accountants Policies updates.
Colorado Ethics: Colorado CPAs - 2hr CRandR Requirement (updated 25-September-2023) (2 Hrs)
This course is designed to meet the 2 hour Colorado Rules and Regulations (CR&R) requirement of the Colorado State Board of Accountancy. The course overviews Colorado’s Accountants Practice Act and examines in depth CCR 705-1 : RULES OF THE STATE BOARD OF ACCOUNTANCY. It also covers Colorado State Board of Accountants Policies updates.
Colorado Ethics: Colorado CPAs - 2hr CRandR Requirement (updated 25-September-2023) (2 Hrs)
This course is designed to meet the 2 hour Colorado Rules and Regulations (CR&R) requirement of the Colorado State Board of Accountancy. The course overviews Colorado’s Accountants Practice Act and examines in depth CCR 705-1 : RULES OF THE STATE BOARD OF ACCOUNTANCY. It also covers Colorado State Board of Accountants Policies updates.
Colorado Ethics: Colorado CPAs - 2hr CRandR Requirement (updated 25-September-2023) (2 Hrs)
| Author : | Joseph P Helstrom, CPA |
| Course Length : | Pages: 42 ||| Review Questions: 6 ||| Final Exam Questions: 10 |
| CPE Credits : | 2.0 |
| IRS Credits : | 0 |
| Price : | $19.95 |
| Passing Score : | 70% |
| Course Type: | NASBA QAS - Text - NASBA Registry |
| Technical Designation: | Technical |
| Primary Subject-Field Of Study: | Regulatory Ethics - Regulatory Ethics for Course Id 1875 |
| Description : | This 2-hour course is designed to meet the 2-hour professional ethics CPE requirement for Montana CPAs. It provides an overview of ethical thought along with the core values of the CPA profession. Selected rules of the Administrative Rules of Montana Title 24, Chapter 201 and selected statutes found in the Montana Code Title 37, Chapter 50 related to the practice of public accounting are covered in detail. The AICPA Code of Professional Conduct is also covered in detail. |
| Usage Rank : | 10000 |
| Release : | 2023 |
| Version : | 1.0 |
| Prerequisites : | None. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
Montana Board of Public Accountants
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| Advance Preparation : | None. |
| Delivery Method : | QAS Self Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 12-Jan-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. |
| Approved Audience : | NASBA QAS - Text - NASBA Registry - 1875 |
| Keywords : | Regulatory Ethics, Montana, Professional, Ethics, Montana, CPAs, cpe, cpa, online 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 Montana 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 Administrative Rules of Montana 24.201 and Montana Code Title 37, Chapter 50 - Selected Rules and Statutes Licensure of Individuals and Firms 24.201.415 USE OF CPA/LPA DESIGNATION 37-50-302. Certified public accountants -- licensure -- qualifications and requirements. 37-50-314. License required -- proof of licensure. 24.201.531 PRACTICE PRIVILEGE 37-50-325. Practice privilege for nonresident certified public accountant -- rules. 37-50-330. Compliance with ownership requirements -- firm registration. 37-50-335. Registration of firms -- exemptions. Peer Review 24.201.1103 PEER REVIEW ENROLLMENT Continuing Education 24.201.2106 BASIC CONTINUING EDUCATION REQUIREMENT 24.201.2120 STANDARDS FOR FORMAL CONTINUING EDUCATION PROGRAMS, PROGRAMS WHICH QUALIFY, AND ACCEPTABLE SUBJECT MATTER AND PROGRAMS 24.201.2124 STANDARDS FOR CPE REPORTING 24.201.2148 VERIFICATION 24.201.2154 EXTENSION OR HARDSHIP EXCEPTION Inactive and Retired Status 24.201.535 INACTIVE TO ACTIVE LICENSE – RESTORATION 24.201.537 RETIRED STATUS Montana Board of Public Accountants Frequently Asked Questions (FAQ) 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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