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| Author : | Jae K. Shim, Ph.D., CPA |
| Course Length : | Pages: 70 ||| Review Questions: 13 ||| 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 : |
This is a 4 hour course for Utah covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents the AICPA Code of Professional Conduct and an approach --the threats and safeguards approach –to coping with ethical dilemmas. The course includes 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. |
| Usage Rank : | 18333 |
| Release : | 2023 |
| Version : | 1.0 |
| Prerequisites : | None. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
Utah CPA Ethics
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| Advance Preparation : | None. |
| Delivery Method : | QAS Self Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 16-Jun-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 - 1138 |
| Keywords : | Regulatory Ethics, Utah, Ethics, Utah, cpe, cpa, online course |
| Learning Objectives : |
Course Learning Objectives After studying this course, you will be able to:
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| Course Contents : | Chapter 1: Ethics and Ethical Behavior The Concept of Ethics Relationship between 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 Code Structure Principles of Professional Conduct Ethical Decision-Making Conceptual Framework Conceptual Framework Worksheet Rules of Conduct 1.100 - Integrity and Objectivity Rule 1.110 Conflicts of Interest 1.120 Gifts and Entertainment 1.130 Preparing and Reporting Information 1.140 Client Advocacy 1.150 Use of a Third-Party Service Provider 1.200 - Independence Rule 1.220 Accounting Firms 1.230.010 Unpaid Fees 1.240 Financial Interests 1.260 Loans, Leases, and Guarantees 1.265 Business Relationships 1.270 Family Relationships with Attest Client 1.275 Current Employment or Association with an Attest Client 1.279 Consideration or Subsequent Employment or Association with Attest Client 1.290 Actual or Threatened Litigation 1.295 Nonattest Services 1.297 Independence Standards and Agreed-Upon Procedures Engagements 1.298 Breach of an Independence What is Considered an Ethics Violation Chapter 2 Review Questions - Section 1 1.300 - General Standards 1.310 - Compliance with Standards Rule 1.320 - Accounting Principle Rule 1.400 - Acts Discreditable 1.510 - Contingent Fees 1.520 - Commissions and Referral Fees 1.600 - Advertising and Other Forms of Solicitation 1.700 - Confidential Information 1.800 - Form of Organization and Name AICPA Professional Ethics Division AICPA Ethics Violation Case Studies Almost Stolen Clients Harmless Mistakes Inadequate Accountant Chapter 2 Review Questions - Section 2 Chapter 3: Utah Statutes and Rules Utah CPA Licensing Act Board of Accountancy Licensing License Denial and Discipline Unlawful Conduct Unprofessional Conduct Regulatory and Operating Standards Utah Administrative Code Peer Review Continuing Professional Education Reinstatement of Licenses Chapter 3 Review Questions Appendix AICPA Ethics FAQ Introduction Blind Trusts Campaign Contributions Disclosure of Commissions Independent Contractors Letter Of Intent to Purchase Practice Pro Bono/Below Cost Fees Compliance with SSCS’s When Member Does Not Hold out as CPA Use of Standards That Have Not Been Established by a Body Designated by AICPA Council Form of Communication Transfer of Client Files to Another Partner in The Firm Transfer of Client Files in a Merger Transfer of Files and Return of Client Records in Acquisition of a Nonmember Practice Electronic Records Long Association of Senior Personnel of the Engagement Team Loans Staff Augmentation Arrangements Client Affiliates AICPA Practice Aid Volunteer Services to a Political Campaign Preferential Treatment of Immediate Family member or Close Relative Utah FAQs - Continuing Professional Education Glossary |
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