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| Author : | Jae K. Shim, Ph.D., CPA |
| Course Length : | Pages: 73 ||| Review Questions: 13 ||| 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 672 |
| Description : | This is an ethics course for Arizona covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It reviews and includes a minimum of one hour each on the AICPA Code of Professional Conduct and on the Arizona Statutes and Rules. |
| Usage Rank : | 13158 |
| Release : | 2023 |
| Version : | 1.0 |
| Prerequisites : | None. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
Your connection to the CPA profession.
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| Advance Preparation : | None. |
| Delivery Method : | QAS Self Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 13-Jun-2023 |
| 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 - 672 |
| Keywords : | Regulatory Ethics, Arizona, Ethics, Arizona, v10, cpe, cpa, online course |
| Learning Objectives : |
Course Learning Objectives After studying this course, you will be able to:
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| Course Contents : | Chapter 1: Ethics and Ethical Behavior The Concept of Ethics Relationship between Morals and Ethics Legal, Ethical, and Moral Causes of Unethical Behavior Reasoning and Dilemmas Approaches to Ethical Behavior Corporate Ethical Development Model Chapter 1 Review Questions Chapter 2: AICPA Code of Professional Conduct Code Structure Principles of Professional Conduct Ethical Decision-Making Conceptual Framework Conceptual Framework Worksheet 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 1.230.010 Unpaid 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 1.279 Consideration or Subsequent Employment or Association with Attest Client 1.290 Actual or Threatened Litigation 1.295 Nonattest Services 1.297 Independence Standards and Agreed-Upon Procedures Engagements 1.298 Breach of an Independence Interpretation What is Considered an Ethics Violation Chapter 2 Review Questions - Section 1 1.300 - General Standards Rule 1.310 - Compliance with Standards Rule 1.320 - Accounting Principle Rule 1.400 - Acts Discreditable Rule 1.510 - Contingent Fees 1.520 - Commissions and Referral Fee 1.600 - Advertising and Other Forms of Solicitation Rule 1.700 - Confidential Information 1.800 - Form of Organization and Name AICPA Professional Ethics Division AICPA Ethics Violation Case Studies Almost Stolen Clients Harmless Mistakes Inadequate Accountant Chapter 2 Review Questions - Section 2 Chapter 3: Arizona Statutes and Rules Arizona Revised Statutes 32-730. Biennial registration 32-730.01. Inactive status; exception 32-731 Certified public accountant firm registration requirements; performance of attest services and compilation services; definition 32-741. Revocation or suspension of certificate; disciplinary action; letter of concern 32-741.01. Suspension for nonregistration; expiration of certificate 32-741.02. Suspension for noncompliance with continuing education requirements; expiration of certificate 32-742. Revocation or suspension of firm's certificate; failure to reinstate; reinstatement 32-742.01. Investigations 32-744. Ownership and custody of working papers and records 32-745. Employment of persons by accountants 32-746. Fraudulent audit practices; classification 32-747. CPA designation; title; use; unlawful use 32-749. Confidential nature of information acquired by accountants; privilege; conditions for disclosure; public records; exceptions Arizona Administrative Code R4]1]346. Notice of Change of Address R4]1]453. Continuing Professional Education R4]1]454. Peer Review R4]1]455. Professional Conduct and Standards R4]1]455.02. Professional Conduct: Competence and Technical Standards R4]1]455.03. Professional Conduct: Specific Responsibilities and Practices Chapter 3 Review Questions Appendix AICPA Ethics FAQ Introduction Blind Trusts Campaign Contributions Disclosure of Commissions Independent Contractors Letter Of Intent to Purchase Practice Pro Bono/Below Cost Fees Compliance with SSCSfs When Member Does Not Hold out as CPA Use of Standards That Have Not Been Established by a Body Designated by AICPA Council Form of Communication Transfer of Client Files to Another Partner in The Firm Transfer of Client Files in a Merger Transfer of Files and Return of Client Records in Acquisition of a Nonmember Practice Electronic Records Long Association of Senior Personnel of the Engagement Team Loans Staff Augmentation Arrangements Client Affiliates AICPA Practice Aid Volunteer Services to a Political Campaign Preferential Treatment of Immediate Family member or Close Relative Arizona FAQs - Continuing Professional Education Glossary |
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