0
Author: |
Joseph P Helstrom, CPA |
Course Length: |
Pages: 73 ||| Word Count: 30,824 ||| Review Questions: 12 ||| Final Exam Questions: 20 |
CPE Credits: |
4.0 |
IRS Credits: |
0 |
Price: |
$39.95 |
Passing Score: |
70% |
Course Type: |
Text |
Technical Designation: |
Technical |
Field Of Study: |
Regulatory Ethics |
Approved Audience: |
NASBA QAS - NASBA Registry |
Key Takeaways: |
This course teaches Oklahoma CPAs the ethical standards required for license renewal through text based self study.
|
Frequently Asked Questions: |
|
Description: |
This 4-hour course is intended to provide the Oklahoma CPA with training in the ethical requirements of the profession. 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. Regulations of Oklahoma Accountancy Board related to ethics 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: |
2026 |
Version: |
1.0 |
Prerequisites: |
None. |
Experience Level: |
Overview |
Additional Contents: |
Complete, no additional material needed. |
Additional Links: |
Internal: Professional Ethics and AICPA Code of Conduct CPE Course
Internal: Understanding and Applying the AICPA Code of Professional Conduct CPE Course
External: Oklahoma Accountancy Board - Rules and Statutes Governing Oklahoma CPAs
External: Ethics and Professional Conduct
|
Advance Preparation: |
None. |
Delivery Method: |
QAS Self Study |
Intended Participants: |
Anyone needing Continuing Professional Education (CPE). |
Revision Date: |
30-Oct-2026 |
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: |
Oklahoma: Professional Ethics for Oklahoma CPAs |
Learning Objectives: |
Course Learning Objectives Upon completion of this course, you should be able to:
|
Course Contents: |
Chapter 1 - Professional Ethics for Oklahoma 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 RULES OF THE OKLAHOMA ACCOUNTANCY BOARD, OKLAHOMA ADMINISTRATIVE CODE, TITLE 10, CHAPTER 15-39 – RULES OF PROFESSIONAL CONDUCT 10:15-39-1. Application 10:15-39-8.1. Firm names 10:15-39-8.2. Written communications 10:15-39-9. Professional misconduct Case Study – Firm name OKLAHOMA ADMINISTRATIVE CODE 10:15-25 PERMITS 10:15-25-1. Term of permit 10:15-25-2. Dates of issuance and expiration 10:15-25-3. Individual permit 10:15-25-4. Firm permits 10:15-25-5. Transitional period for individuals entering and re- entering public practice OKLAHOMA ADMINISTRATIVE CODE 10:15-24. RETURN OF CERTIFICATE OR LICENSE 10:15-24-1. Voluntary surrender of certificate or license Oklahoma Accountancy Board FAQs – Permit to Practice OKLAHOMA ADMINISTRATIVE CODE 10:15-30 - CONTINUING PROFESSIONAL EDUCATION 10:15-30-1. Burden of proof 10:15-30-2. Required CPE for issuance of an original permit 10:15-30-3. Required CPE for issuance of a lapsed permit 10:15-30-4. Required CPE for renewal of a permit 10:15-30-5. Reporting and documentation by certificate and license holders 10:15-30-6. Verification of CPE credit or exemption 10:15-30-7. Penalties to certificate and license holders for noncompliance with the CPE requirement 10:15-30-8. Exceptions to CPE reporting requirements 10:15-30-9. Re-Entering Active Status Oklahoma Accountancy Board FAQs – Continuing Professional Education OKLAHOMA ADMINISTRATIVE CODE 10:15-33 – PEER REVIEW 10:15-33-1. Establishment of peer review program 10:15-33-2. Special definitions 10:15-33-3. Standards for peer reviews and sponsoring organizations 10:15-33-4. Enrollment and participation Oklahoma Accountancy Act, Title 59, Section 15.30. Quality reviews - Rules 10:15-33-5. Effect of consecutive deficient reports 10:15-33-6. (a) Reporting to the board Oklahoma Accountancy Board FAQs – Peer Review Case Study - 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 1.180 – Responding to Noncompliance with Laws and Regulations 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 2.180.010 Responding to Noncompliance With Laws and Regulations 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 |
Login/Register