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| Author : | Jae K. Shim, Ph.D., CPA |
| Course Length : | Pages: 70 ||| Word Count: 28,701 ||| Review Questions: 12 ||| Final Exam Questions: 20 |
| CPE Credits : | 4.0 |
| IRS Credits : | 0 |
| Price : | $39.95 |
| 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 1138 |
| Description : |
Individuals in the accounting profession have a considerable responsibility to the general public. To gain public trust and maintain professionalism, professional conduct and ethical behavior are necessary. Adhering to ethical standards is both a professional obligation and a legal requirement. This course is designed to meet the ethics requirements for Utah CPAs renewing their licenses, including 1 CPE hour of education on the Utah Certified Public Accountant Licensing Act and Certified Public Accountant Licensing Act Rules, and 3 CPE hours of ethics. The course begins with a presentation of ethics and ethical reasoning, describing the concept of ethics, identifying the causes of unethical behavior, and explaining the process of ethical reasoning. It covers specific rules governing professional conduct, including the AICPA Code of Professional Conduct, along with the conceptual framework approach to coping with ethical dilemmas, and a review of key provisions of Utah Statutes and Regulations governing the practice of public accountancy. Numerous examples are included to help you have a good understanding of ethical standards and apply ethical judgment in interpreting the rules. |
| Usage Rank : | 16250 |
| Release : | 2025 |
| Version : | 1.0 |
| Prerequisites : | None. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
Utah CPA Ethics
|
| Advance Preparation : | None. |
| Delivery Method : | QAS Self Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 28-Jun-2024 |
| 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 - 1138 |
| Keywords : | Regulatory Ethics, Utah, Ethics, Utah, cpe, cpa, online course |
| Learning Objectives : |
Chapter 1
Chapter 2
Chapter 3
|
| Course Contents : | Chapter 1: Ethics and Ethical Reasoning Learning Objectives Ethics Concept Morals and Ethics Legal, Ethical, and Moral Causes of Unethical Behavior Reasoning and Dilemmas Approaches to Ethical Behavior Corporate Ethical Development Model Chapter 1 Review Questions Chapter 2: AICPA Code of Professional Conduct Learning Objectives Applicability and Structure Fundamental Principles Ethical Decision-Making Framework Conceptual Framework Approach Conceptual Framework Toolkit Ethical Conflicts Rules for Members in Public Practice Integrity and Objectivity Rule Conflicts of Interest Gifts and Entertainment Preparing and Reporting Information Client Advocacy Use of a Third-Party Service Provider Responding to Noncompliance with Laws and Regulations Chapter 2 Review Questions - Section 1 Independence Conceptual Framework Approach Unpaid Fees Financial Interests Loans and Leases Business Relationships Family Relationships Current Employment or Association with an Attest Client Former Employment or Association with Attest Client Considering or Subsequent Employment or Association with Attest Client Actual or Threatened Litigation Nonattest Services Breach of an Independence General Standards Compliance with Standards Accounting Principle Acts Discreditable Fees and Other Types of Remuneration Contingent Fees Commissions and Referral Fees Advertising and Other Forms of Solicitation False, Misleading, or Deceptive Act Use of the CPA Credential Confidential Information Form of Organization and Name Rule Partner Designation Firm Name Rules for Members in Business Chapter 2 Review Questions - Section 2 Chapter 3: Utah Statutes and Rules Learning Objectives Certified Public Accountant Licensing Act Licensing License Denial and Discipline Unlawful Conduct Unprofessional Conduct Ownership of Records Privity Utah Administrative Code Renewal Requirements - Peer Review Continuing Professional Education Reinstatement of Licenses Unprofessional Conduct Chapter 3 Review Questions Glossary |
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