Professional Ethics for Idaho CPAs - 2024 (Text Based)

This 4-hour course is designed to meet the 4-hour ethics CPE requirement for Idaho 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.  Rules of professional conduct and other rules of the Idaho Administrative Code, IDAPA 24 (Rules of the Idaho Board of Accountancy) and selected statutes from the Idaho Statutes, Title 54, Chapter 2 (the Idaho Accountancy Act), are covered in detail.  The AICPA Code of Professional Conduct is also covered in detail.  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 Idaho Board of Accountancy Rules and the Idaho Accountancy Act

3. Recognize the ethical standards contained in the AICPA Code of Professional Conduct

Instructional Method: Self-Study

Review Date: 12/4/2024

Required Components: Written Materials

CPE Final Exam Required Passage Grade: 70%,

Please Note: This course must be completed within 1 year of the date of receipt of this course for CPE Credit

Prerequisites: None

Level: Beginner

NASBA Category: Regulatory Ethics

Recommended CPE:  4

For more information regarding administrative policies such as refunds, cancellations, and complaints, please contact FurtherEd at (912) 666-6282.

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.