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| Author : | Joseph P Helstrom, CPA |
| Course Length : | Pages: 50 ||| Word Count: 29,794 ||| Review Questions: 12 ||| 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 1264 |
| Description : | This 4-hour course is designed to meet the professional ethics CPE requirement for Utah CPAs. 1 hour is devoted to a detail study of the Utah Certified Public Accountant Licensing Act and the Utah Certified Public Accountant Licensing Act Rule which are found in the Utah Code, 58-26a and in the Utah Administrative Code, R156-26a, respectively. The remaining 3 hours provide an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning and dilemmas along with a detail study of the AICPA Code of Professional Conduct. Case studies are utilized throughout the course to emphasize subject matter. |
| Usage Rank : | 34615 |
| Release : | 2024 |
| Version : | 1.0 |
| Prerequisites : | None. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
Utah Legislative Ethics Information
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| Advance Preparation : | None. |
| Delivery Method : | QAS Self Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 03-Dec-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 - 1264 |
| Keywords : | Regulatory Ethics, Ethics, Professional, Conduct Utah, CPAs, 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 - Ethics and Professional Conduct for Utah CPAs - Section 1 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 Chapter 1 - Section 1 Review Question Chapter 1 - Ethics and Professional Conduct for Utah CPAs - Section 2 Ethical Reasoning Case Studies – Threats and Safeguards Ethical Dilemmas Public Expectations of the CPA’s Responsibility Enron and Arthur Andersen Bernard Madoff Investment Securities LLC – Failures in Expressing an Opinion on Financial Statements Phar-Mor Motivations of Ethical Lapses Chapter 1 - Section 2 Review Question Chapter 1 - Ethics and Professional Conduct for Utah CPAs - Section 3 Utah Code, Title 58, Chapter 26a – Certified Public Accountant Licensing Act Selected definitions applicable to course material within 58-26a-102 58-26a-301 – Who requires a license 58-26a-303 – Term of license and registration 58-26a-304 – Continuing Education 58-26a-307 - CPA emeritus status - Renewal of license. 58-26a-401 - Grounds for denial of license - Disciplinary proceedings. 58-26a-501 - Unlawful conduct. 58-26a-502 - Unprofessional conduct. 58-26a-601 - Ownership of statements, records, schedules, working papers, and memoranda made by licensee. 58-26a-602 - Privity. Utah Administrative Code, R156-26a – Certified Public Accountant Licensing Act Rule R156-26a-303a – Renewal Requirements – Peer Review R156-26a-303b – Continuing Professional Education (CPE) Utah Association of Certified Public Accountants CPE FAQ R156-26a-307 – Reinstatement of licenses R156-26a-501. Unprofessional Conduct. Case Studies A Little Extra Income – Contingent Fees Smith & Jones CPA - Competence and Name Peer Review Continuing Education Chapter 1 - Section 3 Review Question Chapter 1 - Ethics and Professional Conduct for Utah CPAs - Section 4 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 1.180 – Responding to Noncompliance with Laws and Regulations Case Study – Year End Adjustments and Loan Covenants 1.200 - Independence Chapter 1 - Section 4 Review Question Chapter 1 - Ethics and Professional Conduct for Utah CPAs - Section 5 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 Chapter 1 - Section 5 Review Question Chapter 1 - Ethics and Professional Conduct for Utah CPAs - Section 6 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 Part 3 – Other Members 3.400.001 - Acts discreditable rule 3.400.070 Confidential Information from employment or volunteer activities Chapter 1 - Section 6 Review Question Glossary |
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