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| Author : | Jae K. Shim, Ph.D., CPA |
| Course Length : | Pages: 67 ||| Word Count: 27,677 ||| Review Questions: 17 ||| 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 2197 |
| Description : | This is an ethics and regulations course for Washington CPAs covering standards of professional conduct and business practices adhered to by accountants such as CPAs to enhance their profession and maximize idealism, justice, and fairness when dealing with the public, clients, and other members of their profession. It covers Washington State Board of Accountancy Statutes, Rules and Regulations, Policies, the AICPA Code of Professional Conduct, and the differences between Washington State law and the AICPA Code. After completing this Washington ethics and regulations course, participants will have an understanding of the laws and regulations in Washington State governing accountancy, where to access those laws and regulations, and an understanding of the scope and nature of those laws and requirements. Approved by the Washington State Board of Accountancy as meeting the minimum requirements of WAC 4-30-134(6) which requires four CPE hours in the subject area of professional ethics and regulations with specific application to the practice of public accounting in Washington State. |
| Usage Rank : | 40000 |
| Release : | 2024 |
| Version : | 1.0 |
| Prerequisites : | None. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
Board of Accountancy - WASHINGTON STATE
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| Advance Preparation : | None. |
| Delivery Method : | QAS Self Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 01-Jan-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 - 2197 |
| Keywords : | Regulatory Ethics, Washington, Ethics, Washington, CPAs, 2024, WABoA, Approved, cpe, cpa, online course |
| Learning Objectives : |
Chapter 1
Chapter 2
Chapter 3
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| Course Contents : | Chapter 1: Ethics and Ethical Reasoning Learning Objectives Ethics Concepts Relationship between Morals and Ethics Causes of Unethical Behavior Reasoning Process Approaches to Ethical Behavior Corporate Ethical Development Model Chapter 1 Review Questions Chapter 2: Washington State Laws and Rules Learning Objectives Washington State Board of Accountancy Role & Authority Board Rule Making Board Administration Board Meeting and Officers Board Contact Rules Governing Proceedings Communication Requirements Change of Address Board Inquires Reinforcement Actions Reporting Ethics and Prohibited Practices Integrity and Objectivity Independence Contingent Fees Commission and Referral Fees General Standards Professional Standards Confidential Client Information Acts Discreditable Advertising and Other Forms of Solicitation Chapter 2 Review Questions - Section 1 Individual and Firm Names Firm Licensing Requirements Continuing Competency QAR Requirements Qualifying CPE Activities Reporting Periods, Carry-forward/back, and Limitations on CPE Credit CPE Requirements Reporting CPE CPE Documentation Requirements Investigations, Discipline and Enforcement Disciplinary Authority and Process Bases for the Board to Impose Discipline Chapter 2 Review Questions - Section 2 Chapter 3: AICPA Code of Professional Conduct Learning Objectives Code Structure Principles of Professional Conduct Ethical Decision-Making Conceptual Framework Rules of Conduct 1.100 - Integrity and Objectivity Rule 1.110 Conflicts of Interest 1.120 Gifts and Entertainment 1.130 Preparing and Reporting Information 1.140 Client Advocacy 1.150 Use of a Third-Party Service Provider 1.200 - Independence Rule 1.220 Accounting Firms 1.228 Engagement Contractual Terms 1.230 Fees 1.240 Financial Interests 1.260 Loans, Leases, and Guarantees 1.265 Business Relationships 1.270 Family Relationships with Attest Client 1.275 Current Employment or Association with an Attest Client 1.277 Former Employment or Association with Attest Client 1.279 Consideration or Subsequent Employment or Association with Attest Client 1.290 Actual or Threatened Litigation 1.295 Nonattest Services 1.298 Breach of an Independence 1.300 - General Standards 1.310 - Compliance with Standards Rule 1.320 - Accounting Principle Rule 1.400 - Acts Discreditable 1.510 - Contingent Fees 1.520 - Commissions and Referral Fees 1.600 - Advertising and Other Forms of Solicitation 1.700 - Confidential Information 1.800 - Form of Organization and Name Chapter 3 Review Questions Appendix I: Washington Practice Privilege Appendix II: Summary of CPE Requirements CPE Reporting Periods Appendix III: Conceptual Framework Worksheet Appendix IV: Conflicts of Interest Situations Appendix V: Ethics Violation Situations Glossary |
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