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Course Details

Vermont: Professional Ethics for Vermont CPAs (Course Id 1303)

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Author : Patricia McCarthy, MBA
Status : Production
CPE Credits : 4.0
IRS Credits : 0
Price : $59.95
Passing Score : 70%
NASBA Technical: Yes
Primary Subject-Field Of Study:

Regulatory Ethics - Regulatory Ethics for Course Id 1303

Description :

This 4-hour course is intended to provide the Vermont CPA with training in the ethical requirements of the profession. It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning. Administrative Rules of the Vermont Board of Public Accountancy related to ethics are covered in detail. The AICPA Code of Professional Conduct is also covered in detail. Case studies are utilized throughout the course to emphasize subject matter.

Usage Rank : 0
Release : 2017
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : Self-Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 09-Dec-2017
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 - NASBA Registry - 1303

Keywords : Regulatory Ethics, Vermont, Professional, Ethics, Vermont, CPAs, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

Upon completion of this course, you should be able to:
  • Define ethics from an overall and professional perspective
  • Define the continuing education requirements for Vermont CPAs
  • Recognize the ethical standards contained in the Vermont Board of Public Accountancy rules
  • Recognize the ethical standards contained in the AICPA Code of Professional Conduct
Course Contents :

Chapter 1 - Professional Ethics for Vermont CPAs

Ethics Background


What is Ethics?

The Relationship of Morals and Ethics

Illustrative Examples of Ethics

Professional Ethics

Legal versus Ethical

Why Should We Study Professional Ethics?

Accounting Ethics

Ethical Core Foundations for CPAs

Review Question 

Ethical Reasoning

Case Studies – Threats and Safeguards

Ethical Dilemmas

Public Expectations of the CPA’s Responsibility

Enron and Arthur Andersen

Bernard Madoff Investment Securities LLC – Failures in Expressing an Opinion on Financial Statements


Motivations of Ethical Lapses

Review Question 

Administrative Rules for the Vermont Board of Public Accountancy



Vermont Statutes, 26 V.S.A. Section 76

Case Studies


A Little Extra Income – Contingent fees

Audit Experts – Advertising and firm name

Peer Review

Return of client provided records

Review Questions 

The AICPA Code of Professional Conduct

About the Code


Part 1 – Members in Public Practice

Rule 1.100 Integrity and Objectivity

Case Study – Married Tax Clients Divorcing

1.130 Preparing and Reporting Information

Case Study – Year End Adjustments and Loan Covenants

1.200 - Independence

Review Questions 

Rule 1.300—General Standards Rule

Case Study – Audit Engagement with No Prior Experience

1.310 Compliance with Standards Rule

Case Study – Peer Review Discoveries

1.320 Accounting Principles Rule

1.400.001 Acts Discreditable Rule

1.510.001 — Contingent Fees Rule

1.520.001—Commissions and referral fees Rule

1.600.001 —Advertising and other forms of solicitation

1.700.001— Confidential client information rule

1.800.001—Form of organization and name rule

Review Questions 

Part 2 – Members in Business

2.100.001 – Integrity and Objectivity Rule

2.130.030 Obligation of a Member to His or Her Employer’s External Accountant

Case Study – Fair Finance

2.300.001 — General standards rule

2.310.001—Compliance with standards rule

2.320.001—Accounting principles rule

Case Study - The Company with Excess Reserves

Case Study - The Company with Undisclosed/Unrecorded Contingencies

2.400.001 Acts Discreditable Rule

2.400.070 Confidential Information from employment or volunteer activities


Part 3 – Other Members

3.400.001 - Acts discreditable rule

3.400.070 Confidential Information from employment or volunteer activities

Review Question 


Regulatory Ethics Course 1303 Home: https://www.cpethink.com/cpa-ethics-courses
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