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Ethics and Conduct for Utah CPAs

Course ID: CPE Credits Field Of Study Author or Speaker:  : WA-201.E 4 Credits   Ethics  Walter G Austin Instructional Method: Advanced Preparation: Program Prerequisites: Experience Level: Interactive Self Study  None   None   Basic  Course Descri ...Read more
$39.00 each


  • Description
Course ID: CPE Credits Field Of Study Author or Speaker:
 : WA-201.E 4 Credits   Ethics  Walter G Austin
Instructional Method: Advanced Preparation: Program Prerequisites: Experience Level:
Interactive Self Study  None   None   Basic 

Course Description:

This course satisfies the 3-HOUR UTAH Board of Accountancy ethics requirement for all licensees.  IT DOES COVER THE 1 HOUR UTAH ACCOUNTANCY ACT.  It covers what ethics are and some of the different approaches to ethics.  The course covers much of the AICPA Code of Ethics and many interpretations of the Code, particularly in the independence area.

 Also covered are the following topics:

  • Utah Board of Accountancy Regulations
  • Professional Standards/Pronouncements and Recent Changes and Additions
  • Continuing Education (CE) and CE Reporting Requirements
  • Commissions and Contingent Fees
  • Common Violations/Complaints
  • Recent Relevant Court Decisions.

 Ethics of other professions such as attorneys and internal auditors are discussed and compared to the CPA code of ethics.  Relevant court cases and the current Enron case are discussed.

 Unit Titles:

1.  Purpose of the Code of Ethics

2.  Principles of Ethics

3.  Rules of Ethics

4.  Interpretations of the Code of Ethics

5.  Ethics of Other Professions, Cases, and Current Ethical Problems

Objectives:

  • To examine the philosophical aspects of ethics (Unit One)
  • To understand the “trust” function in our society (Unit One)
  • To discuss definitions of terms that are necessary to understand ethics (Unit Two)
  • To understand the newer rules of Independence (Unit Two)
  • To describe the applicability of the rules (Unit Three)
  • To differentiate Independence in Appearance and Fact (Unit Three)
  • To examine the CPA’s responsibilities to clients (Unit Three)
  • To examine the impact of non-attest services (Unit Four)
  • To understand the rules and regulations pertaining to ethical conduct. (Unit Five)
  • Examine the role of the attorney in our society (Unit Five)
  • Be able to discuss the Internal Auditor’s Code (Unit Five)
  • To discuss the impact of various court cases on the profession (Unit Five)

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