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| Author : | Frank Castillo, CPA, Author, Speaker |
| Course Length : | Pages: 3 ||| Review Questions: 5 ||| Final Exam Questions: 8 |
| CPE Credits : | 1.5 |
| IRS Credits : | 0 |
| Price : | $17.95 |
| Passing Score : | 70% |
| Course Type: | Video - NASBA QAS - Technical - NASBA Registry |
| Primary Subject-Field Of Study: | Regulatory Ethics - Regulatory Ethics for Course Id 1800 |
| Description : | CPAs in public practice must maintain a keen awareness of independence in their actions as well as their public appearance. This session guides practitioners through the AICPA Code of Professional Conduct to aid in this effort. A detailed discussion of nonattest services is covered including comparisons between standards pronounced by the AICPA and the SEC. |
| Usage Rank : | 0 |
| Release : | 2021 |
| 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 : | 25-Feb-2021 |
| 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 : | Video - NASBA QAS - Technical - NASBA Registry - 1800 |
| Keywords : | Regulatory, Ethics, Independence, Video, cpe, cpa, online course |
| Learning Objectives : |
Course Learning Objectives After this course, you will be able to:
2. Recall typical non attest services CPAs provide and instances in which independence is impaired according to standards pronounced by the AICPA. 3. Recall the difference in independence standards between the AICPA versus those pronounced by the SEC. |
| Course Contents : | Chapter 1 - Regulatory Ethics - Independence Chapter 1 Review Questions |
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