Overview
This is an ethics course for Colorado CPAs covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice
and fairness when dealing with the public, clients and other members of their profession. It also presents an approach --the threats and safeguards approach –to coping with ethical dilemmas. Also included are some cases of AICPA ethics violations. Chapter 3 and the appendices cover Colorado Rules of the State Board of Accountancy, the Revised Statutes and Policies adopted by the Board.
Learning Objectives:
I. Recognize ethical reasoning used by accountants.
II. Identify different principles and rules of the AICPA Code of Professional Conduct.
III. Identify independence and objectivity issues.
IV. Recognize ethical standards and violations.
V. Identify disciplinary actions by the Board.
VI. Recognize Colorado State Board licensing requirements.
VII. Identify different naming requirements for CPA firms.
VIII. Recognize CPE requirements.
Instructional Method: Self-Study
Review Date: 02/16/2017
Required Components: Written Materials
CPE Final Exam Required Passage Grade: 70%
Please Note: This course must be completed within 1 year of
date of receipt of this course for CPE Credit.
Field of Study: Ethics
Level of Knowledge: Overview
Prerequisite: None
CPE: 4
Advanced Preparation: None
For more information regarding administrative policies such as refunds, cancellations
and complaints, please contact FurtherEd at 866-273-0717.
FurtherEd is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:
www.nasbaregistry.org.
Unlimited