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| Author : | Joseph P Helstrom, CPA |
| Course Length : | Pages: 55 ||| Word Count: 31,931 ||| Review Questions: 12 ||| Final Exam Questions: 20 |
| CPE Credits : | 4.0 |
| IRS Credits : | 0 |
| Price : | $39.95 |
| Passing Score : | 80% |
| Course Type: | NASBA QAS - Text - NASBA Registry |
| Technical Designation: | Technical |
| Primary Subject-Field Of Study: | Regulatory Ethics - Regulatory Ethics for Course Id 2284 |
| Description : | This 4-hour course is designed to meet the 4-hour ethics CPE requirement for Wyoming 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. Wyoming Board Rules of Professional Conduct, Firm Permits, Continuing Professional Education and Peer Review are covered in detail. The Wyoming Certified Public Accountants Act of 2005 as it relates to discipline is reviewed. The AICPA Code of Professional Conduct is also covered in detail. Case studies and summaries of Wyoming disciplinary actions are utilized throughout the course to emphasize subject matter. A passing score of 80% is required. Note: This course is approved by the Wyoming Board of Accountancy through August 31, 2025. |
| Usage Rank : | 22500 |
| Release : | 2024 |
| Version : | 1.0 |
| Prerequisites : | None. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
Ethics Disclosure
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| Advance Preparation : | None. |
| Delivery Method : | QAS Self Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 07-Aug-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 - 2284 |
| Keywords : | Regulatory Ethics, Wyoming, Professional, Ethics, Wyoming, 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 Wyoming CPAs Course Learning Objectives 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 CHAPTER 6 RULES OF PROFESSIONAL CONDUCT Section 1. Preamble. Section 2. Independence, Integrity and Objectivity. Case Study - Independence Case Study - Integrity and Objectivity Case Study – Contingent Fees Section 3. Competence and Technical Standards. Case Study - Competence Section 4. Responsibility to Clients. Case Study - Return of client provided records Synopsis of Wyoming Board Disciplinary Action Section 5. Other Responsibilities and Practices. Case Study - Advertising Case Study – Response to the Board CHAPTER 4 PERMITS Section 1. Authority. Section 2. Registration of Firms Section 3. Renewal/Activation. Section 4. Non-certificate Holders. Section 5. Non-Resident Firms. Section 6. Refunds. CHAPTER 5 CONTINUING PROFESSIONAL EDUCATION Section 1. Authority. Section 2. Definitions. Section 3. General Requirements Section 4. Credit. Section 5. Evidence of Completion – Retention. Section 6. Activation. Section 7. Controls and Reporting. Section 8. Extensions. Section 9. Verification. Section 10. Incorporation by Reference. Wyoming Board of Certified Public Accountants Frequently Asked Questions Synopsis of Wyoming Board Disciplinary Action CHAPTER 9 PEER REVIEW Section 1. Authority. Section 2. Definitions. Section 4. Requirements for Review Section 5. Reporting to the Board. Section 6. Findings Section 7. Peer Review Committee. Section 8. Peer Review Oversite Committee. Section 9. Records. Section 10. Practice Privilege Firms. Section 11. Incorporation by Reference. Case Study - Peer Review Synopsis of Wyoming Board Disciplinary Action Certified Public Accountant’s Act of 2005 (W.S. Title 33, Chapter 3) 33-3-121. Certificates and permits; disciplinary action; grounds. 33-3-123. Initiation of disciplinary proceedings; conduct of proceedings. 33-3-124. Reinstatement of certificate or permit for good cause shown. 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 |
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