Ethics and Professional Conduct for Utah CPAs (Text Based)

This 4-hour course is designed to meet the professional ethics CPE requirement for Utah CPAs. 1 hour is devoted to a detailed study of the Utah Certified Public Accountant Licensing Act and the Utah Certified Public Accountant Licensing Act Rule which are found in the Utah Code, 58-26a and in the Utah Administrative Code, R156-26a, respectively. The remaining 3 hours provide an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning and dilemmas along with a detail study of the AICPA Code of Professional Conduct. Case studies are utilized throughout the course to emphasize subject matter.

Learning Objectives:

1. Define ethics from an overall and professional perspective
2. Recognize the ethical standards contained in the Utah Certified Public Accountant Licensing Act and the Utah Certified Public Accountant Licensing Act Rules
3. Recognize the ethical standards contained in the AICPA Code of Professional Conduct

Instructional Method: Self-Study