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| Author : | Joseph P Helstrom, CPA |
| Course Length : | Pages: 42 ||| Word Count: 27,960 ||| 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 1372 |
| Description : | This 4-hour course is intended to provide the Nebraska CPA with training in the ethical requirements of the profession. 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. Regulations of the Nebraska Board of Public Accountancy related to ethics are 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 : | 10000 |
| Release : | 2024 |
| Version : | 1.0 |
| Prerequisites : | None. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
Article 5 Nebraska Rules of Professional Conduct Nebraska Judicial
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| Advance Preparation : | None. |
| Delivery Method : | QAS Self Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 07-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 - 1372 |
| Keywords : | Regulatory Ethics, Nebraska, Professional, Ethics, Nebraska, 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 Nebraska 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 RULES OF THE NEBRASKA BOARD OF PUBLIC ACCOUNTANCY, CHAPTER 5 – RULES OF PROFESSIONAL CONDUCT 001 Declaration of Purpose. 002 Independence Case Study - Independence 003 Integrity and Objectivity. Case Study - Integrity and Objectivity 004 Competence and Technical Standards Case Study - Competence 005 Responsibility to Clients Case Study – Contingent Fees 006 Advertising and Solicitation. Audit Experts – Advertising and firm name 007 Other Responsibilities and Practices CHAPTER 11 – PUBLIC ACCOUNTING PARTNERSHIPS AND PROFESSIONAL CORPORATIONS CHAPTER 13 – PEER REVIEW Case Study - 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 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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