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New Hampshire: Professional Ethics for New Hampshire CPAs (Course Id 1373)

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Author : Joseph P Helstrom, CPA
Status : Production
CPE Credits : 4.0
IRS Credits : 0
Price : $39.95
Passing Score : 70%
Course Type: NASBA QAS - Text - Technical - NASBA Registry
Primary Subject-Field Of Study:

Regulatory Ethics - Regulatory Ethics for Course Id 1373

Description :

This 4-hour course is designed to meet the 4-hour ethics CPE requirement for New Hampshire 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. New Hampshire Board rules from Chapter Ac 500 and selected rules from Chapter Ac 400 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 : 2020
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 : 27-Mar-2020
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 - 1373

Keywords : Regulatory Ethics, New Hampshire, Professional, Ethics, New Hampshire, 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
  • Identify the ethical standards contained in the New Hampshire Board of Accountancy Rules
  • Identify the ethical standards contained in the AICPA Code of Professional Conduct
Course Contents :

Chapter 1 - Professional Ethics for New Hampshire CPAs - Section 1

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

New Hampshire Board of Accountancy Rules, Chapter Ac 500 - ETHICS

PART Ac 501  APPLICABILITY

Ac 501.01  Application to All Professional Services.

Ac 501.02  Violations of Rules Also an Act of Misconduct.

Ac 501.03  Licensee Responsibility for Associates

Ac 501.04  Applicability to Indirect Services.

PART Ac 502  INDEPENDENCE

Ac 502.01  Opinion on Financial Statements.

Case Study - Independence

PART Ac 503  INDEPENDENCE, INTEGRITY AND OBJECTIVITY

Ac 503.01  Standards of Integrity and Objectivity.

Case Study - Integrity and Objectivity

PART Ac 504  GENERAL STANDARDS OF ACCOUNTING PRINCIPLES

Ac 504.01  Professional Standards.

Ac 504.02  Accounting Principles.

Case Study - Competence

PART Ac 505  CONFIDENTIAL CLIENT INFORMATION

Ac 505.01  Disclosure of Confidential Information.

Ac 505.02  Use of Third Party Service Providers.

PART Ac 506  CONTINGENT FEES

Ac 506.01  Prohibition.

Ac 506.02 Contingent Fee

Ac 506.03  Fees.

Case Study – Contingent Fees

PART Ac 507  ACTS DISCREDITABLE

Ac 507.01  Prohibition.

Ac 507.02  Advertising and Other Forms of Solicitation.

Ac 507.03  Commissions.

Ac 507.04  Referral Fees.

Ac 507.05  Form of Practice and Name.

Ac 507.06  Registered Investment Advisors.

PART Ac 405  PEER REVIEW

Ac 405.01  Definitions.

Ac 405.02  Peer Review Required.

Ac 405.03  Ethical Duties of Reviewer.

Case Study - Peer Review

PART Ac 404  ONGOING REQUIREMENTS

Ac 404.01  Severance of Connection.

Ac 404.02  CPA Outsourcing Disclosures to Clients.

Ac 404.03  Retention of Client Records.

Case Study - Return of client provided records

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

1.200 - 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

2.170.010 – Pressure to Breach the Rules

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

Glossary

CPE Regulatory Ethics Course: https://www.cpethink.com/cpa-ethics-courses
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