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| Author : | Patricia McCarthy, MBA |
| Course Length : | Pages: 46 ||| Word Count: 28,663 ||| 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 1302 |
| Description : | This 4-hour course is designed to meet the 4-hour ethics and professional conduct CPE requirement for Iowa 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. Section 193A of the Iowa Administrative Code, Chapter 13 – Rules of Professional Ethics and Conduct is covered in detail. The AICPA Code of Professional Conduct is also covered in detail. Case studies are utilized throughout the course to emphasize subject matter. |
| Usage Rank : | 20000 |
| Release : | 2024 |
| Version : | 1.0 |
| Prerequisites : | None. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
Iowa Ethics & Campaign Disclosure Board
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| Advance Preparation : | None. |
| Delivery Method : | QAS Self Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 18-May-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 - 1302 |
| Keywords : | Regulatory Ethics, Iowa, Professional, Ethics, Iowa, 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 Iowa 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 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 Review Question Chapter 13—Iowa Administrative Code Section 193A—Rules of Professional Ethics and Conduct 193A—13.1(542) Applicability. 193A—13.2(542) Rules applicable to all CPAs and LPAs. 193A—13.3(542) Rules applicable to CPAs and LPAs who use the titles in offering or rendering products or services to clients. 193A—13.4(542) Audit, review and other attest services. 193A—13.5(542) Compilation. 193A—13.6(542) Rules applicable to tax practice. Chapter 14—Iowa Administrative Code Section 193A—Disciplinary Authority and Grounds for Discipline 193A—14.1(17A,272C,542) Disciplinary authority. 193A—14.2(17A,272C,542) Disciplinary policy. 193A—14.3(17A,272C,542) Grounds for discipline. Chapter 11—Iowa Administrative Code Section 193A—Peer Review 193A—11.1(542) Peer review obligations 193A—11.2(542) Three-year cycle 193A—11.3(542) System of internal quality control 193A—11.4(542) Peer review programs that qualify. 193A—11.5(542) Waiver of peer review 193A—11.6(542) Submission of peer review reports. Chapter 10, Part 7—Iowa Administrative Code Section 193A—Continuing Education 193A—10.7(542) Mandatory education Case Studies Competence Board Complaint Peer Review 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 Glossary |
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