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| Author : | Joseph P Helstrom, CPA |
| Course Length : | Pages: 80 ||| Word Count: 33,161 ||| 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 2254 |
| Description : | This 4-hour course is designed to meet the 4-hour professional ethics CPE requirement for Georgia 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. The contents of the Amended Rules of the Georgia State Board of Accountancy, Chapter 20-12 - Code of professional conduct are covered as are other selected topics in Department 20 of the Georgia Rules and Regulations as well as Georgia Code Title 43, Chapter 3. The AICPA Code of Professional Conduct is also covered in detail. Case studies are utilized throughout the course to emphasize material. |
| Usage Rank : | 35714 |
| Release : | 2024 |
| Version : | 1.0 |
| Prerequisites : | None. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
State Ethics Commission - Increasing transparency in Georgia politics.
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| Advance Preparation : | None. |
| Delivery Method : | QAS Self Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 12-Apr-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 - 2254 |
| Keywords : | Regulatory Ethics, Georgia, Professional, Ethics, Georgia, 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 - Professional Ethics for Georgia CPAs Course Learning Objectives 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 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 Motivations of Ethical Lapses Review Question Georgia Rules and Regulations, Chapter 20-12. Code of professional conduct. Rule 20-12-.01 Introduction Rule 20-12-.02 Independence Rule 20-12-.03 Integrity and Objectivity Case Study: Year End Adjustments and Loan Covenants – Integrity and Objectivity Rule 20-12-.04 Commissions Rule 20-12-.05 Contingent Fees Case Study: A Little Extra Income – Contingent Fees Rule 20-12-.06 Incompatible Occupations Rule 20-12-.07 Competence Rule 20-12-.08 Auditing Standards Rule 20-12-.09 Accounting Principles Rule 20-12-.10 Forecasts Rule 20-12-.11 Confidential Client Information Rule 20-12-.12 Records Rule 20-12-.13 Discreditable Acts Rule 20-12-.14 Acting Through Others Rule 20-12-.15 Advertising and Solicitation Case Study: Audit Experts Group - Name Requirements Rule 20-12-.16 Forms of Practice Rule 20-12-.17 Firm Names Rule 20-12-.18 Communications Rule 20-12-.19 Other Professional Standards Chapter 20-11. Continuing professional education. Rule 20-11-.01 Introduction Rule 20-11-.02 Requirements Rule 20-11-.03 Programs Which Qualify Rule 20-11-.04 Controls and Reporting Rule 20-11-.05 Calculation of Hours of Credit Rule 20-11-.06 CPE Reciprocity Georgia State Board of Accountancy FAQ’s Chapter 20-15. Attest and compilation standards. Rule 20-15-.01 Applicable Professional Standards Chapter 20-10. Permits to practice issued to individuals. Rule 20-10-.01 Licenses to Practice Issued to Individual Rule 20-10-.02 Biennial Renewal Rule 20-10-.03 Penalty Period (Late Renewal) Rule 20-10-.04 Reinstatement Georgia State Board of Accountancy FAQ’s Chapter 20-8. Registration requirements for accounting firms. Rule 20-8-.01 Firms Required to Be Licensed - Biennial Licensure Rule 20-8-.02 Firms not Required to Be Licensed Chapter 20-8. Peer review requirements for public accounting firms. Rule 20-13-.01 Purpose Rule 20-13-.02 Renewal Requirements Rule 20-13-.03 Board Approved Peer Review Rule 20-13-.04 Peer Review Oversight Committee Rule 20-13-.05 Exceptions 2017 Georgia Code Title 43 - Professions and Businesses Chapter 3 – Accountants § 43-3-29. Ownership of accountants' working papers; confidentiality of communications to accountants; peer review not subject to discovery 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 1.180 – Responding to Noncompliance with Laws and Regulations Case Study – Year End Adjustments and Loan Covenants 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 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 Review Question Glossary |
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Texas: Ethics and Professional Conduct for Texas CPAs (TSBoA Approved) (4 Hrs)