||Field Of Study
|Interactive Self Study
Ethics for Idaho CPAs
This is an ethics course for Idaho 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 covers Idaho State Specific Ethics.
Who Should Attend: Idaho Licensed CPAs
Chapter 1: Ethics and Ethical Reasoning
Chapter 2: AICPA Code of Professional Conduct
Chapter 3: Idaho Accountancy Rules
• Recognize ethical reasoning used by accountants.
• Identify different principles and rules of the AICPA Code of Professional Conduct.
• Identify independence and objectivity issues.
• Recognize ethical standards and violations.
• Identify key elements of the Accountancy rules, including good moral character, renewal requirements, and practice privileges.
• Recognize the rules of professional conduct included in the Idaho Accountancy Rules.
• Recognize rules for continuing education, peer review and fees and fines, as highlighted in the Accountancy Rules.