Home
0
Home
Use Landscape to see Search/Filter
Item Types:
Field of Study:
Authors:
CPE Hours:
Keyword:
Course Details

Regulatory Ethics Part 3: Duty to the Public (Video) (Course Id 2782)

New / QAS / Registry
  Add to Cart 

Author:

Allison McLeod, LL.M., CPA A PLLC

Course Length:

Pages: 3 ||| Review Questions: 3 ||| Final Exam Questions: 5

CPE Credits:

1.0

IRS Credits:

0

Price:

$14.95

Passing Score:

70%

Course Type:

Video
Regulatory Ethics Part 3: Duty to the Public (Video) - CPE course for CPAs

Technical Designation:

Technical

Field Of Study:

Regulatory Ethics

Approved Audience:

NASBA QAS - NASBA Registry

Key Takeaways:

This course focuses on a CPAs duty to the public, covering due care, client confidentiality, and situations requiring a CPA to report financial fraud.

  • Covers the concepts of due care and client confidentiality as part of a CPAs responsibility to the public.
  • Discusses a CPAs duty to blow the whistle in situations involving financial fraud or subversion of tax rules.
  • Walks through real world examples of individuals applying these public duty principles.
  • Worth 1.0 CPE credit in Regulatory Ethics as a self study video course on duty to the public, requiring a 5 question final exam preceded by 3 review questions (optional) and a 70% passing score.

Frequently Asked Questions:

The Regulatory Ethics Part 3 Duty to the Public course defines a CPAs responsibility to the public and applies concepts such as due care and client confidentiality.

This course discusses a CPAs potential duty to blow the whistle in certain circumstances, even though doing so may carry negative consequences.

This course walks through real world examples of individuals and companies facing duty to the public dilemmas.

This Regulatory Ethics course on duty to the public is a Technical, self study video course worth 1.0 CPE credit, requiring a 70% passing score on a 5 question final exam preceded by 3 review questions (optional). CPEthink is approved by NASBA as a CPE sponsor and lists this course on the NASBA site as a courtesy for CPAs to search https://nasba.org.

Description:

This course will be focusing on the concepts of due care and client confidentiality as the CPA carries out his/her responsibility to the public.   We will also discuss the CPA’s duty to “blow the whistle” in situations where the professional becomes aware of financial fraud or subversion of the tax rules.  As part of this course, we will also walk through real world examples of individuals and companies faced with these dilemmas.  

Usage Rank:

10000

Release:

2026

Version:

1.0

Prerequisites:

None.

Experience Level:

Overview

Additional Contents:

Complete, no additional material needed.

Additional Links:

Advance Preparation:

None.

Delivery Method:

QAS Self Study

Intended Participants:

Anyone needing Continuing Professional Education (CPE).

Revision Date:

04-Mar-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:

Regulatory Ethics Part 3: Duty to the Public (Video) - CPE course for CPAs

Learning Objectives:

Course Learning Objectives

By the end of the course, the participant will be able to:
    1. Be able to define a CPA’s responsibility to the public and apply related concepts such as due care and client confidentiality in practice.
    2. Be able to discuss a CPAs potential duty to blow the whistle in certain circumstances even though it may result in a negative consequence to the whistleblower.

Course Contents:

Chapter 1 - Regulatory Ethics Part 3: Duty to the Public

Chapter 1 Review Questions

Key Terms

Click to go to: Online CPE Ethics Courses | Ethics Courses for CPAs | CPE Think
Thank you for taking one of our free courses. We would like to be able to let you know when we add free courses or have special offers and will never spam you or share your address with anyone. If you are Ok with that please reply with "Ok" or if not please reply "No Thanks". Either way enjoy your free CPE course.
  
Exam completed on .

Do you want to add the course again?