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Course Details

Virginia Ethics for CPAs in Business - 2024 (Course Id 2221)

QAS / Registry
  Add to Cart 
Author : Joseph P Helstrom, CPA
Course Length : Pages: 24 ||| Word Count: 16,218 ||| Review Questions: 6 ||| Final Exam Questions: 10
CPE Credits : 2.0
IRS Credits : 0
Price : $19.95
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 2221

Description :

This course provides an overview of ethical thought as well as the core values of the Virginia CPA in business and the application of these values to ethical reasoning.  The AICPA Code of Professional Conduct is used as a basis for ethical conduct for CPAs in business and case studies are used to reinforce concepts. 

Please Note: This course is approved by the VA Board of Accountancy for the 2024 term and has the required text “2024 VBOA-approved ethics course” on the Certificate of Completion.

Usage Rank : 105455
Release : 2024
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : QAS Self Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 02-Feb-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 - 2221

Keywords : Regulatory Ethics, Virginia, Ethics, CPAs, Business, 2024, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

After completing this course, you will be able to:
  • Recognize ethical behavior in the context of social and professional groups.
  • Describe the AICPA Code of Professional Conduct, including the conceptual framework, as it relates to CPAs in business.
Course Contents :

Chapter 1 - Virginia Ethics for CPAs in Business

Course Learning Objectives

VBOA Introductory Video

Course Introduction

Ethics Background                                

Morals

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 in Business

Review Question

Ethical Reasoning

Case Study – Threats and Safeguards

Ethical Dilemmas

Motivations of Ethical Lapses

Review Questions

The AICPA Code of Professional Conduct

About the Code

Preface

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

2.170.010 – Pressure to Breach the Rules

2.180.010 Responding to Noncompliance With Laws and Regulations

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

Theoretical Case Studies

Ethics versus peer pressure - inventory valuation

Potential accomplice to embezzlement

Too much family in the family business

When you just happen to hear, is information still confidential?

Loan Covenants – How much judgment to apply to a judgmental reserve

Real Life Example – Diamond Foods

Instances of Ethical Responses in High Profile Cases

Enron – Doing the right thing

World Com – Refusal to perform an unethical act

Course Evaluation

Review Questions

Glossary

Click to go to: Virginia CPE Ethics Courses Online | CPE Think
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