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| Author : | Jae K. Shim, Ph.D., CPA |
| Course Length : | Pages: 74 ||| Review Questions: 42 ||| Final Exam Questions: 20 |
| CPE Credits : | 4.0 |
| IRS Credits : | 0 |
| Price : | $39.95 |
| Passing Score : | 70% |
| Course Type: | Text - Technical - NASBA Registry |
| Primary Subject-Field Of Study: | Regulatory Ethics - Regulatory Ethics for Course Id 81 |
| Description : | This course is designed to meet the 4 hour ethics CPE requirement for Vermont CPAs. It also covers standards of professional conduct and business practices adhered to by accountants such as CPAs, CMAs, and CFMs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. The Sarbanes-Oxley Act and its impact on business ethics and the CPA’s responsibilities are summarized. |
| Usage Rank : | 0 |
| Release : | 2008 |
| Version : | 1 |
| Prerequisites : | None. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
Vermont Ethics Network
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| Advance Preparation : | None. |
| Delivery Method : | Self-Study. |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 09-Nov-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 : | Text - Technical - NASBA Registry - 81 |
| Keywords : | Regulatory Ethics, Vermont, Ethics, Vermont, cpe, cpa, online course |
| Learning Objectives : |
Chapter 1 After studying this module you will be able to 1. Define ethics. 2. Differentiate between amoral and ethical values. 3. List and characterize two systems of ethics. 4. Differentiate between legal versus ethical codes. 5. Discuss the development of law and ethics. 6. List examples of philosophers who contributed to the development of ethics. Chapter 2 After studying this module you will be able to 1. Differentiate between rulings and principles of the AICPA’ Code of Professional Conduct. 2. Briefly describe the six principles. 3. List the eleven rules. 4. Outline ethics rulings on independence. 5. List consulting services prohibited by the Sarbanes-Oxley (SOX) Act of 2002.. 6. Outline the standards for tax services 7. Explain disciplinary mechanisms within the profession. 8. List the key features of corporate responsibility law (Sarbanes-Oxley act). Chapter 3 After studying this module you will be able to 1. Describe the level of competence required by accountants (CMAs) and financial managers (CFMs). 2. Distinguish between the concepts of confidentiality and integrity. 3. Outline and clarify a method of resolution of ethical conflict. Chapter 4 After studying this module you will be able to 1. Outline the professional ethics and conduct for Vermont CPAs. 2. Summarize the ethical concepts promulgated in the Code of Professional Conduct. |
| Course Contents : | Chapter 1 Ethics Defined Chapter 2 AICPA Ethics Chapter 3 Standards of Ethical Conduct for Practitioners of Management Accounting and Financial Management for Certified Managerial Accountants (Cma) and the Certified In Financial Management (Cfm) Chapter 4
Glossary |
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