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Course Details

Washington: Ethics for Washington CPAs - 2024 (WABoA Approved) (Course Id 2197)

QAS / Registry
  Add to Cart 
Author : Jae K. Shim, Ph.D., CPA
Course Length : Pages: 67 ||| Word Count: 27,677 ||| Review Questions: 17 ||| 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 2197

Description :

This is an ethics and regulations course for Washington CPAs covering standards of professional conduct and business practices adhered to by accountants such as CPAs to enhance their profession and maximize idealism, justice, and fairness when dealing with the public, clients, and other members of their profession. It covers Washington State Board of Accountancy Statutes, Rules and Regulations, Policies, the AICPA Code of Professional Conduct, and the differences between Washington State law and the AICPA Code. After completing this Washington ethics and regulations course, participants will have an understanding of the laws and regulations in Washington State governing accountancy, where to access those laws and regulations, and an understanding of the scope and nature of those laws and requirements.

Approved by the Washington State Board of Accountancy as meeting the minimum requirements of WAC 4-30-134(6) which requires four CPE hours in the subject area of professional ethics and regulations with specific application to the practice of public accounting in Washington State. 

Usage Rank : 31818
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 : 01-Jan-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 - 2197

Keywords : Regulatory Ethics, Washington, Ethics, Washington, CPAs, 2024, WABoA, Approved, cpe, cpa, online course
Learning Objectives :

Chapter 1
Ethics and Ethical Reasoning

After studying this chapter, you will be able to:
  • Recognize ethical reasoning used by accountants

Chapter 2
Washington State Laws and Rules

After studying this chapter, you will be able to:
  • Recognize rules as presented in the Washington Public Accountancy Act (RCW 18.04)
  • Identify requirements of the Chapter Washington Administrative Code (WAC 4-30)
  • Recognize any differences between Washington State Board rules and AICPA rules

Chapter 3
AICPA Code of Professional Conduct

After studying this chapter, you will be able to:
  • Identify different principles and rules of the AICPA Code of Professional Conduct
  • Recognize independence and ethical standards
Course Contents :

Chapter 1:   Ethics and Ethical Reasoning

Learning Objectives

Ethics Concepts

Relationship between Morals and Ethics

Causes of Unethical Behavior

Reasoning Process

Approaches to Ethical Behavior

Corporate Ethical Development Model

Chapter 1 Review Questions

Chapter 2:   Washington State Laws and Rules

Learning Objectives

Washington State Board of Accountancy

Role & Authority

Board Rule Making

Board Administration

Board Meeting and Officers

Board Contact

Rules Governing Proceedings

Communication Requirements

Change of Address

Board Inquires

Reinforcement Actions Reporting

Ethics and Prohibited Practices

Integrity and Objectivity

Independence

Contingent Fees

Commission and Referral Fees

General Standards

Professional Standards

Confidential Client Information

Acts Discreditable

Advertising and Other Forms of Solicitation

Chapter 2 Review Questions - Section 1

Individual and Firm Names

Firm Licensing Requirements

Continuing Competency

QAR Requirements

Qualifying CPE Activities

Reporting Periods, Carry-forward/back, and Limitations on CPE Credit

CPE Requirements

Reporting CPE

CPE Documentation Requirements

Investigations, Discipline and Enforcement

Disciplinary Authority and Process

Bases for the Board to Impose Discipline

Chapter 2 Review Questions - Section 2

Chapter 3:   AICPA Code of Professional Conduct

Learning Objectives

Code Structure

Principles of Professional Conduct

Ethical Decision-Making Conceptual Framework

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

1.228 Engagement Contractual Terms

1.230 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

1.277 Former Employment or Association with Attest Client

1.279 Consideration or Subsequent Employment or Association with Attest Client

1.290 Actual or Threatened Litigation

1.295 Nonattest Services

1.298 Breach of an Independence

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

Chapter 3 Review Questions

Appendix I: Washington Practice Privilege

Appendix II: Summary of CPE Requirements

CPE Reporting Periods

Appendix III: Conceptual Framework Worksheet

Appendix IV: Conflicts of Interest Situations

Appendix V: Ethics Violation Situations

Glossary

Click to go to: Washington State CPA Ethics Exam CPE Courses & Requirements
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