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| Author : | Kelen Camehl, CPA, MBA |
| Course Length : | Pages: 42 ||| Word Count: 21,852 ||| Review Questions: 23 ||| Final Exam Questions: 20 |
| CPE Credits : | 4.0 |
| IRS Credits : | 0 |
| Price : | $35.95 |
| 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 2134 |
| Description : | This course provides an overview of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct. The AICPA Code of Professional Conduct is a set of principles, rules and interpretations that guides CPAs in the performance of their professional responsibilities. The course includes a discussion of those principles applicable to all members as well those that are applicable to members in business, members in public practice, and members in neither business nor public practice. A full copy of the most recent AICPA Code of Professional Conduct is available on the AICPA website and can be accessed here. While this course attempts to reflect all official releases and updates added to the Code through December 2022, you should refer to the latest Code available online for the latest information and updates. |
| Usage Rank : | 22308 |
| Release : | 2023 |
| Version : | 1.0 |
| Prerequisites : | None. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
Code of Ethics
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| Advance Preparation : | None. |
| Delivery Method : | QAS Self Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 28-Feb-2023 |
| 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 - 2134 |
| Keywords : | Regulatory Ethics, Professional, Ethics, v13, CPAs, cpe, cpa, online course |
| Learning Objectives : |
Course Learning Objectives
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| Course Contents : | Chapter 1 - Professional Ethics for CPAs Course Learning Objectives Course Overview Introduction Organization of the Code Evolution of the Code Scope and Application of the Code Principles of Professional Conduct Review Questions Members in Public Practice Review Questions Rules for Members in Public Practice Integrity and Objectivity Rule Independence Rule Review Questions General Standards Rule Compliance with Standards Rule Accounting Principles Rule Acts Discreditable Rule Contingent Fees Rule Advertising and Other Forms of Solicitation Rule Confidential Client Information Rule Form of Organization and Name Rule Members in Business Other Members Review Questions Glossary of Key Terms |
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Texas: Ethics and Professional Conduct for Texas CPAs (TSBoA Approved) (4 Hrs)