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Course Details

Professional Ethics/Code of Conduct - v07 (Course Id 1221)

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Author : Patricia McCarthy, MBA
Status : Production
CPE Credits : 2.5
IRS Credits : 0
Price : $37.95
Passing Score : 70%
Primary Subject-Field Of Study:

Regulatory Ethics - Ethics for Course Id 1221

Description :

This course is based upon the reformatted AICPA Code of Professional Conduct, effective December 15, 2014 (The Conceptual Framework was effective December 15, 2015). This course covers the conceptual framework utilized in the reformatted code as well as the rules and interpretations applicable to CPAs in public practice, business and those defined as “other”, which would include retirees and those between jobs. The entire Code of Professional Conduct is covered in the course and case studies are used to reinforce concepts.

Usage Rank : 0
Release : 2017
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method :
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 11-May-2017
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 - 1221

Keywords : Regulatory Ethics, Professional, Ethics/Code, Conduct, 2017, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

After completing this course, you will be able
  • Recognize threats to compliance with the Code of Professional Conduct
  • Associate professional situations with the rules, interpretations and safeguards to determine ethical compliance
  • To describe the AICPA's rules under the Code of Professional Conduct
Course Contents :

Chapter 1 - Professional Ethics/Code of Conduct

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

Case Study Bernard Madoff Investment Securities LLC

Case Study Phar-Mor

Review Question

 

1.200 - Independence

Review Questions

 

Rule 1.300General 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

1.520.001Commissions and referral fees Rule

1.600.001 Advertising and other forms of solicitation

1.700.001 Confidential client information rule

1.800.001Form 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 Employers External Accountant

Case Study Fair Finance

2.300.001 General standards rule

2.310.001Compliance with standards rule

2.320.001Accounting 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 Questions

 

Glossary

Regulatory Ethics Course 1221 Home: https://www.cpethink.com/aicpa-based-ethics-for-cpas
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