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| Author : | Jae K. Shim, Ph.D., CPA |
| Status : | Production |
| CPE Credits : | 4.0 |
| IRS Credits : | 0 |
| Price : | $39.95 |
| Passing Score : | 70% |
| Course Type: | NASBA QAS - Text - Technical - NASBA Registry |
| 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 : | 0 |
| Release : | 2019 |
| 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 : | Self-Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 08-Aug-2019 |
| 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 - 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 Ethical Reasoning and Accountants Ethical Dilemmas in Accounting Chapter 1 Review Questions Chapter 2: AICPA Code of Professional Conduct Learning Objectives AICPA’s Code of Professional Conduct Summaries of the Six Principles Conceptual Framework – Threats and Safeguards Approach Summaries of the Eleven Rules of Conduct 1.100 - Integrity and Objectivity Rule 1.200 - Independence Rule Chapter 2 Review Questions - Section 1 1.300 - General Standards 1.400 - Acts Discreditable 1.510 - Contingent Fees 1.520 - Commissions and Referral Fees 1.600 - Advertising and Other Forms of Solicitation Rule 1.700 - Confidential Client Information Rule 1.800 - Form of Organization and Name Rule Summary Notes Case Studies of AICPA Ethics Violations Chapter 2 Review Questions - Section 2 Chapter 3: Utah CPA Licensing Act and Rules Learning Objectives Utah Board of Accountancy Licensing and Registration Peer Reviews Continuing Professional Education (CPE) Reinstatement of Licenses License Denial and Discipline Unlawful Conduct Unprofessional Conduct Regulatory and Operating Standards Chapter 3 Review Questions Appendix AICPA Ethics FAQ Corporate Responsibility Law (Sarbanes-Oxley Act) Glossary |
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