0
| Author : | Joseph P Helstrom, CPA |
| Course Length : | Pages: 24 ||| Word Count: 16,218 ||| Review Questions: 6 ||| Final Exam Questions: 10 |
| CPE Credits : | 2.0 |
| IRS Credits : | 0 |
| Price : | $19.95 |
| 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 2221 |
| Description : | This course provides an overview of ethical thought as well as the core values of the Virginia CPA in business and the application of these values to ethical reasoning. The AICPA Code of Professional Conduct is used as a basis for ethical conduct for CPAs in business and case studies are used to reinforce concepts. Please Note: This course is approved by the VA Board of Accountancy for the 2024 term and has the required text “2024 VBOA-approved ethics course” on the Certificate of Completion. |
| Usage Rank : | 125455 |
| Release : | 2024 |
| Version : | 1.0 |
| Prerequisites : | None. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
2024 VSCPA Ethics Courses
|
| Advance Preparation : | None. |
| Delivery Method : | QAS Self Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 02-Feb-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 - 2221 |
| Keywords : | Regulatory Ethics, Virginia, Ethics, CPAs, Business, 2024, cpe, cpa, online course |
| Learning Objectives : |
Course Learning Objectives After completing this course, you will be able to:
|
| Course Contents : | Chapter 1 - Virginia Ethics for CPAs in Business Course Learning Objectives VBOA Introductory Video Course Introduction 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 in Business Review Question Ethical Reasoning Case Study – Threats and Safeguards Ethical Dilemmas Motivations of Ethical Lapses Review Questions The AICPA Code of Professional Conduct About the Code Preface 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 Theoretical Case Studies Ethics versus peer pressure - inventory valuation Potential accomplice to embezzlement Too much family in the family business When you just happen to hear, is information still confidential? Loan Covenants – How much judgment to apply to a judgmental reserve Real Life Example – Diamond Foods Instances of Ethical Responses in High Profile Cases Enron – Doing the right thing World Com – Refusal to perform an unethical act Course Evaluation Review Questions Glossary |
Login/Register
Texas: Ethics and Professional Conduct for Texas CPAs (TSBoA Approved) (4 Hrs)