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Wyoming: Professional Ethics for Wyoming CPAs (Course Id 1334)

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Author : Patricia McCarthy, MBA
Status : Production
CPE Credits : 4.0
IRS Credits : 0
Price : $39.95
Passing Score : 80%
NASBA Technical: Yes
Primary Subject-Field Of Study:

Regulatory Ethics - Regulatory Ethics for Course Id 1334

Description :

This 4-hour course is designed to meet the 4-hour ethics CPE requirement for Wyoming CPAs. 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. Wyoming Board Rules of Professional Conduct, Firm Permits, Continuing Professional Education and Peer Review are covered in detail. The Wyoming Certified Public Accountants Act of 2005 as it relates to discipline is reviewed. The AICPA Code of Professional Conduct is also covered in detail. Case studies and summaries of Wyoming disciplinary actions are utilized throughout the course to emphasize subject matter.

Usage Rank : 0
Release : 2018
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 : 25-Apr-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 - NASBA Registry - 1334

Keywords : Regulatory Ethics, Wyoming, Professional, Ethics, Wyoming, 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
  • Identify the ethical standards contained in the Wyoming Rules of Professional Conduct
  • Recognize the Peer Review rules contained in the Wyoming Board Rules and Regulations
  • Identify the ethical standards contained in the AICPA Code of Professional Conduct
Course Contents :

Chapter 1 - Professional Ethics for Wyoming CPAs

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

Review Question

CHAPTER 6 RULES OF PROFESSIONAL CONDUCT

Section 1. Preamble.

Section 2. Independence, Integrity and Objectivity.

Case Study - Independence

Case Study - Integrity and Objectivity

Case Study – Contingent Fees

Section 3. Competence and Technical Standards.

Case Study - Competence

Section 4. Responsibility to Clients.

Case Study - Return of client provided records

Synopsis of Wyoming Board Disciplinary Action

Section 5. Other Responsibilities and Practices.

Case Study - Advertising

Case Study – Response to the Board

CHAPTER 4 PERMITS

Section 1.  Registration of Firms

Section 2.  Renewal/Activation.

Section 3. Non-certificate Holders.

Section 4. Non-Resident Firms.

CHAPTER 5 CONTINUING PROFESSIONAL EDUCATION

Section 2. Definitions

Section 3. Program Requirements

Section 5. Evidence of Completion - Retention .

Section 6. Activation.

Section 7. Controls & Reporting .

Section 8. Extensions .

Section 9. Verification  .

Wyoming Board of Certified Public Accountants Frequently Asked Questions

Synopsis of Wyoming Board Disciplinary Action

CHAPTER 9 PEER REVIEW

Section 1. General Provisions

Section 2. Requirements for Review

Section 3. Reporting to the Board.

Section 4. Findings

Section 5. Records.

Section 6. Practice Privilege Firms.

Case Study - Peer Review

Synopsis of Wyoming Board Disciplinary Action

Certified Public Accountant’s Act of 2005  (W.S. Title 33, Chapter 3)

33-3-121.  Certificates and permits; disciplinary action; grounds.

33-3-123.  Initiation of disciplinary proceedings; conduct of proceedings.

33-3-124.  Reinstatement of certificate or permit for good cause shown.

Review Questions

The AICPA Code of Professional Conduct

About the Code

Preface

Part 1 – Members in Public Practice

Rule 1.100 Integrity and Objectivity

Case Study – Married Tax Clients Divorcing

1.130 Preparing and Reporting Information

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

2.170.010 – Pressure to Breach the Rules

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

Glossary

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