0
| Author : | Joseph P Helstrom, CPA |
| Course Length : | Pages: 43 ||| 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 1373 |
| Description : | This 4-hour course is designed to meet the 4-hour ethics CPE requirement for New Hampshire 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. New Hampshire Board rules from Chapter Ac 500 and selected rules from Chapter Ac 400 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 : | 15714 |
| Release : | 2024 |
| Version : | 1.0 |
| Prerequisites : | None. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
NEW HAMPSHIRE SOCIETY OF CPAS
|
| Advance Preparation : | None. |
| Delivery Method : | QAS Self Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 30-Mar-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 - 1373 |
| Keywords : | Regulatory Ethics, New Hampshire, Professional, Ethics, New Hampshire, CPAs, cpe, cpa, online course |
| Learning Objectives : |
Course Learning Objectives Upon completion of this course, you should be able to:
|
| Course Contents : | Chapter 1 - Professional Ethics for New Hampshire 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 New Hampshire Board of Accountancy Rules, Chapter Ac 500 - ETHICS PART Ac 501 APPLICABILITY Ac 501.01 Application to All Professional Services. Ac 501.02 Violations of Rules Also an Act of Misconduct. Ac 501.03 Licensee Responsibility for Associates Ac 501.04 Applicability to Indirect Services. PART Ac 502 INDEPENDENCE Ac 502.01 Opinion on Financial Statements. Case Study - Independence PART Ac 503 INDEPENDENCE, INTEGRITY AND OBJECTIVITY Ac 503.01 Standards of Integrity and Objectivity. Case Study - Integrity and Objectivity PART Ac 504 GENERAL STANDARDS OF ACCOUNTING PRINCIPLES Ac 504.01 Professional Standards. Ac 504.02 Accounting Principles. Case Study - Competence PART Ac 505 CONFIDENTIAL CLIENT INFORMATION Ac 505.01 Disclosure of Confidential Information. Ac 505.02 Use of Third Party Service Providers. PART Ac 506 CONTINGENT FEES Ac 506.01 Prohibition. Ac 506.02 Contingent Fee Ac 506.03 Fees. Case Study – Contingent Fees PART Ac 507 ACTS DISCREDITABLE Ac 507.01 Prohibition. Ac 507.02 Advertising and Other Forms of Solicitation. Ac 507.03 Commissions. Ac 507.04 Referral Fees. Ac 507.05 Form of Practice and Name. Ac 507.06 Registered Investment Advisors. PART Ac 405 PEER REVIEW Ac 405.01 Definitions. Ac 405.02 Peer Review Required. Ac 405.03 Ethical Duties of Reviewer. Case Study - Peer Review PART Ac 404 ONGOING REQUIREMENTS Ac 404.01 Severance of Connection. Ac 404.02 CPA Outsourcing Disclosures to Clients. Ac 404.03 Retention of Client Records. Case Study - Return of client provided records 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 Glossary |
Login/Register
Texas: Ethics and Professional Conduct for Texas CPAs (TSBoA Approved) (4 Hrs)