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Course Details

Pennsylvania: Professional Ethics for Pennsylvania CPAs (Course Id 938)

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Author : Patricia McCarthy, MBA
Status : Production
CPE Credits : 4.0
IRS Credits : 0
Price : $59.95
Passing Score : 70%
Primary Subject-Field Of Study:

Regulatory Ethics - Ethics for Course Id 938

Description :

This 4-hour course is designed to meet the 4-hour professional ethics CPE requirement for Pennsylvania 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. The applicable rules promulgated under the Pennsylvania Board of Accountancy Regulations found in Title 49, Chapter 11 of the Pennsylvania Code are covered in detail. The AICPA Code of Professional Conduct is also covered in detail. Case studies are utilized throughout the course to emphasize material.

Usage Rank : 0
Release : 2016
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 : 29-Feb-2016
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 - NASBA Registry - 938

Keywords : Regulatory Ethics, Pennsylvania, Professional, Ethics, Pennsylvania, 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
    • Describe the ethical standards contained in the Pennsylvania Board of Accountancy rules
    • Describe the ethical standards contained in the AICPA Code of Professional Conduct
Course Contents :

Chapter 1 - Professional Ethics for Pennsylvania 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

Motivations of Ethical Lapses

Review Question

 

Pennsylvania Code, Title 49, Chapter 11

Relations with Clients and Public

Continuing Professional Education

Peer Review

Case Studies

A Little Extra Income – Contingent Fees

Audit Experts - Competence and Advertising

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

Case Study – Year End Adjustments and Loan Covenants

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

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

Regulatory Ethics Course 938 Home: https://www.cpethink.com/cpa-ethics-courses
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