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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 : | Jae K. Shim, Ph.D., CPA |
| Course Length : | Pages: 63 ||| Word Count: 21,336 ||| Review Questions: 12 ||| Final Exam Questions: 15 |
| CPE Credits : | 3.0 |
| IRS Credits : | 0 |
| Price : | $29.95 |
| 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 1562 |
| Description : | This course is designed for Ohio CPAs to meet the 3-hour Ethics CPE requirement. It covers standards of professional conduct and business practices adhered to by accountants 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 covers Ohio Statutes and Rules of Accountancy, and the AICPA Code of Professional Conduct, along with the conceptual framework approach to coping with ethical dilemmas. After completing this course, participants will recognize the content of the AICPA Code of Professional Conduct and understand the scope and nature of laws and regulations in Ohio governing accountancy. |
| Usage Rank : | 33333 |
| Release : | 2024 |
| Version : | 1.0 |
| Prerequisites : | None. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
Board of Professional Conduct Ohio Supreme Court
|
| Advance Preparation : | None. |
| Delivery Method : | QAS Self Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 26-May-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 - 1562 |
| Keywords : | Regulatory Ethics, Ohio, Ethics, Ohio, Professional, Standards, Responsibilities, v14, cpe, cpa, online course |
| Learning Objectives : |
Chapter 1
Chapter 2
Chapter 3
|
| Course Contents : | Chapter 1: Ethics and Ethical Reasoning Learning Objectives The Concept of Ethics Morals and Ethics Causes of Unethical Behavior Reasoning and Dilemmas Approaches to Ethical Behavior Corporate Ethical Development Model Chapter 1 Review Questions Chapter 2: AICPA Code of Professional Conduct Learning Objectives Code Structure Principles of Professional Conduct Ethical Decision-Making Conceptual Framework Rules of Conduct 1.100 - Integrity and Objectivity Rule 1.110 Conflicts of Interest 1.120 Gifts and Entertainment 1.130 Preparing and Reporting Information 1.140 Client Advocacy 1.150 Use of a Third-Party Service Provider 1.200 - Independence Rule 1.220 Accounting Firms 1.228 Engagement Contractual Terms 1.230. Fees 1.240 Financial Interests 1.260 Loans, Leases, and Guarantees 1.270 Family Relationships with Attest Client 1.275 Current Employment or Association with an Attest Client 1.290 Actual or Threatened Litigation 1.295 Nonattest Services 1.298 Breach of an Independence Interpretation 1.300 - General Standards 1.310 - Compliance with Standards 1.320 - Accounting Principle Rule 1.400 - Acts Discreditable 1.510 - Contingent Fees 1.520 - Commissions and Referral Fee 1.600 - Advertising and Other Forms of Solicitation 1.700 - Confidential Information 1.800 - Form of Organization and Name Chapter 2 Review Questions Chapter 3: Ohio Laws and Regulations Learning Objectives Accountancy Board of Ohio Roles & Authority Disciplinary Actions Professional Responsibilities Scope of Practice Firm Registration Internet Practice Use of Designation Compliance with Professional Standards Record Ownership Continuing Education Ethics Standards Independence Confidential Client Information Contingent Fees Commissions and Referral Fees Form of Practice and Name Retention of Client Records Board Communications Acts Discreditable Chapter 3 Review Questions Appendix A: Ethics Case Studies Almost Stolen Clients Harmless Mistakes Inadequate Accountant Appendix B: Conceptual Framework Worksheet Appendix C: Conflicts of Interest Situations Appendix D: Ethics Violation Situations Appendix E: CPE Documentation: Do’s and Don’ts Appendix F: Accountancy Board of Ohio FAQ Firms Continuing Education Professional Ethics Glossary |
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