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Understanding and Applying the AICPA Code of Professional Conduct (Course Id 1986)

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Author : Kelen Camehl, CPA, MBA
Status : Production
CPE Credits : 2.0
IRS Credits : 0
Price : $17.95
Passing Score : 70%
Course Type: NASBA QAS - Text - Technical - NASBA Registry
Primary Subject-Field Of Study:

Regulatory Ethics - Regulatory Ethics for Course Id 1986

Description :

This course provides a high level overview of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct.  This Code prescribes a set of principles, rules and interpretations that guide CPAs in performing their professional responsibilities.  The course highlights principles that are applicable to all members as well those applicable to members in business, members in public practice, and members in neither business nor public practice.  A copy of the most recent AICPA Code of Professional Conduct is available on the AICPA website. 

Usage Rank : 0
Release : 2022
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 : 29-Mar-2022
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 - Technical - NASBA Registry - 1986

Keywords : Regulatory Ethics, Understanding, Applying, AICPA, Code, Professional, Conduct, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

Upon completion of this course, you will be able to:
  • Recognize key sections and organization of the AICPA Code of Professional Conduct
  • Identify the steps included within the conceptual framework approach
  • Distinguish threats for members in public practice and business and recognize examples of each
  • Recognize appropriate safeguards to be applied to identified threats
  • Identify activities that may impair a memberís independence
Course Contents :

Chapter 1 - Understanding and Applying the AICPA Code of Professional Conduct

Course Learning Objectives

Course Overview

Introduction

Code Organization

Scope and Application

Key Principles of Professional Conduct

Review Questions

Part 1 - Members in Public Practice

Review Questions

Specific 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

Part 2 - Members in Business

Part 3 - Other Members

Review Questions

Glossary

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