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| Author : | Joseph P Helstrom, CPA |
| Course Length : | Pages: 30 ||| 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 1829 |
| Description : | This 2-hour course is designed to meet the 2-hour Alabama CPA CPE Ethics requirement. It provides an overview of ethical thought along with the core values of the CPA profession. The contents of the Alabama State Board of Public Accountancy Administrative Code, Chapter 30-X-6 - Rules of professional conduct are covered. The AICPA Code of Professional Conduct is covered in detail. Case studies and example situations are utilized to emphasize the material. |
| Usage Rank : | 36250 |
| Release : | 2023 |
| Version : | 1.0 |
| Prerequisites : | None. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
Formal and Informal Ethics Opinions
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| Advance Preparation : | None. |
| Delivery Method : | QAS Self Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 03-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 - 1829 |
| Keywords : | Regulatory Ethics, Alabama, Professional, Ethics, cpe, cpa, online course |
| Learning Objectives : |
Course Learning Objectives Upon completion of this course, you should be able to:
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| Course Contents : | Chapter 1 - Alabama Professional Ethics Ethics Background Morals What is Ethics? The Relationship of Morals and Ethics Professional Ethics Legal versus Ethical Why Should We Study Professional Ethics? Accounting Ethics Ethical Core Foundations for CPAs Ethical Reasoning Case Studies – Threats and Safeguards Ethical Dilemmas Review Question Chapter 30-x-6. Rules of professional conduct. Effective 3/31/2018 30-X-6-.01 Applicability. 30-X-6-.02 Independence, Integrity And Objectivity 30-X-6-.03 Competence And Technical Standards. 30-X-6-.04 Responsibilities To Clients. Case Study – Contingent Fees 30-X-6-.05 Other Responsibilities And Practices. Review Question Top Violations Noted by the Alabama State Board The AICPA Code of Professional Conduct About the Code Preface Part 1 – Members in Public Practice Rule 1.100 Integrity and Objectivity 1.130 Preparing and Reporting Information 1.180 – Responding to Noncompliance with Laws and Regulations 1.200 - Independence Review Questions Rule 1.300—General Standards Rule 1.310 Compliance with Standards Rule 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 2.180.010 Responding to Noncompliance With Laws and Regulations 2.300.001 — General standards rule 2.310.001—Compliance with standards rule 2.320.001—Accounting principles rule 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 |
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Texas: Ethics and Professional Conduct for Texas CPAs (TSBoA Approved) (4 Hrs)