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| Author : | Jae K. Shim, Ph.D., CPA |
| Course Length : | Pages: 66 ||| Word Count: 17,694 ||| 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 2248 |
| Description : | Ethics for Virginia CPAs - 2024, approved by the Virginia Board of Accountancy (VBOA), fulfills the VBOA 2-hour ethics requirement. The course begins with a special segment (video) developed by the VBOA covering critical information that Virginian CPAs should know. It also includes a review (text) of the AICPA Principles of Code of Professional Conduct. These important principles play a vital role in ensuring that CPAs abide by the ethics. Finally, the course discusses the AICPA Rules of Conduct, along with the conceptual framework approach to coping with ethical dilemmas. This material will help CPAs resolve ethical dilemmas through effective decision-making. The VBOA video presentation on page 2 of this course must be viewed in order to successfully complete the course. This course must be completed no later than January 31, 2025. 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 : | 93000 |
| Release : | 2024 |
| Version : | 1.0 |
| Prerequisites : | None. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
2024 VSCPA Ethics Courses
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| Advance Preparation : | None. |
| Delivery Method : | QAS Self Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 18-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 - 2248 |
| Keywords : | Regulatory Ethics, Virginia, Ethics, Virginia, CPAs, 2024, cpe, cpa, online course |
| Learning Objectives : |
Chapter 1
Chapter 2
Chapter 3
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| Course Contents : | Chapter 1: Virginia Board of Accountancy Learning Objectives The 2024 VBOA Ethics Segment Role and Authority Chapter 2: Ethics and Ethical Reasoning Learning Objective Ethics Concepts Relationship between Morals and Ethics Causes of Unethical Behavior Reasoning Process Approaches to Ethical Behavior Example 1: Resolving Ethical Dilemmas Corporate Ethical Development Model Review Question Chapter 3: AICPA Code of Professional Conduct Learning Objectives Code Structure Principles of Conduct Ethical Decision-Making Conceptual Framework Example 2: Applying Conceptual Framework Approach Rules of Conduct 1.100 - Integrity and Objectivity Conflicts of Interest Gifts and Entertainment Example 3: Invitations from Audit Client Preparing and Reporting Information 1.200 - Independence Accounting Firms Engagement Contractual Terms Example 4: Indemnification of a CPA Unpaid Fees Financial Interests Example 5: Financial Interest Loans, Leases, and Guarantees Family Relationships with Attest Client Example 6: Family Relationships Current Employment or Association with an Attest Client Former Employment or Association with Attest Client Membership Nonattest Services Example 7: Tax Services Breach of an Independence Interpretation 1.300 - General Standards Example 8: Professional Competence Compliance with Standards Rule Accounting Principles 1.400 - Acts Discreditable Review Questions Appendix I: VBOA Policies VBOA Policy #4 VBOA Policy #9 Appendix II: AICPA Ethics FAQ Blind Trusts Campaign Contributions Disclosure of Commissions Independent Contractors Letter Of Intent to Purchase Practice Pro Bono/Below Cost Fees Compliance with SSCS’s When Member Does Not Hold out as CPA Use of Standards That Have Not Been Established by a Body Designated by AICPA Council Form of Communication Transfer of Client Files to Another Partner in The Firm Transfer of Client Files in a Merger Transfer of Files and Return of Client Records in Acquisition of a Nonmember Practice Electronic Records Long Association of Senior Personnel of the Engagement Team Loans Staff Augmentation Arrangements Client Affiliates Appendix III: Conceptual Framework Worksheet Appendix IV: Conflicts of Interest Situations Glossary |
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Texas: Ethics and Professional Conduct for Texas CPAs (TSBoA Approved) (4 Hrs)