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COURSE DESCRIPTION

A CPA is challenged in today’s work world to not only serve his/her client or employer but also to protect the public interest by ensuring that there is transparency in financial reporting or there is fair administration of the tax
laws.  In balancing the two interests, a CPA may find him or herself in an ethical dilemma. This course covers not only basic ethical frameworks, but also specific rules from the AICPA Code of Professional Conduct, and the
Arizona Revised Statutes, Administrative Rules, and Code of Professional Conduct.  These sources govern the practice and responsibilities of Arizona CPAs. It concludes with a section on how a CPA can put his or her ethics
into action

Learning Objectives:

After reading the course material, you will be able to:

• To apply the ethics of professional accounting as CPAs through the analysis of case studies involving both actual situations and hypothetical facts.
  
• To apply ethical judgment in interpreting the rules and determining public interest. Public interest should be placed ahead of self-interest, even if it means a loss of a job or client.
  
• To analyze and apply the AICPA Code of Professional Conduct and Arizona law that pertains to CPAs licensed to practice in the state of Arizona. Students will become familiar with the Arizona Revised Statutes, Administrative Rules, and Code of Professional Conduct, the Policies adopted by the Board currently in effect, and how the statutes, rules, and policies about them. 
  
• To determine the course of action that would uphold the intent of the rules in the performance of professional accounting services/work, not just to adhere to the mere technical compliance of such rules.
  
• To review and discuss the rules and their implications for persons in a variety of practices, including:
  
  • a.CPAs who provide assurance, attest, or compilation services.
  • b.CPAs who provide tax services. 

Who Should Attend:

• All Certified Public Accountants (CPAs)
  

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

COURSE DESCRIPTION

A CPA is challenged in today’s work world to not only serve his/her client or employer but also to protect the public interest by ensuring that there is transparency in financial reporting or there is fair administration of the tax
laws. In balancing the two interests, a CPA may find him or herself in an ethical dilemma. This course covers not only basic ethical frameworks but also specific rules governing CPA practice and responsibilities. It concludes with
a section on how a CPA can put his or her ethics into action

Learning Objectives:

After reading the course material, you will be able to:

• To educate licensees in the ethics of professional accounting as CPAs.
• To convey the intent of the AICPA Code of Professional Conduct and Colorado Rules and Regulations in the performance of professional accounting services/work, not to adhere to the mere technical compliance of such rules.
• To assist the CPA in applying ethical judgment in interpreting the rules and determining public interest. Public interest should be placed ahead of self-interest, even if it means a loss of a job or client.
• To review and discuss the AICPA Code of Professional Conduct and the Colorado Rules and Regulations and their implications for persons in a variety of practices, including:

• CPAs in client practice of public accountancy who perform attest and non-attest services.
• CPAs employed in the industry who provide internal accounting and auditing services.
• CPAs are employed in education or government accounting or auditing.

This course discusses the Colorado Statutes and Rules that pertain to CPAs licensed to practice in the state of Colorado. Students will become familiar with the Colorado Revised Statutes, the Rules of the State Board of Accountancy,
the Policies adopted by the Board currently in effect, and how the statutes, rules, and policies about them. Specific rules reviewed include the following:

• Organization and duties of the Board
• State Board of Accountancy Website (overview)
• Certified Public Accountant Designation
• Proper use - Holding Out
• Types of Certificates
• Status and maintenance of Certificates
• Licensure – Examination, and certification
• Continuing professional education
• Disclosures
• Names
• Mobility/Practice Privilege and reciprocity
• Peer Review

Professional Conduct

• Unlawful Acts
• Accountant/Client Privilege
• Grounds for disciplinary Action
• Client Records

Firm Registration

• Firm Names
• Peer Review
• Disclosures

Who Should Attend:

• All Certified Public Accountants (CPAs)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

COURSE DESCRIPTION

A CPA is challenged in today’s work world to not only serve his/her client or employer but also to protect the public interest by ensuring that there is transparency in financial reporting or there is fair administration of the tax
laws. In balancing the two interests, a CPA may find him or herself in an ethical dilemma. This course covers not only basic ethical frameworks, but also specific rules from the AICPA Code of Professional Conduct, and the Minnesota
Statutes and Administrative Rules. These sources govern the practice and responsibilities of Minnesota CPAs. It concludes with a section on how a CPA can put his or her ethics into action.

Learning Objectives:

After reading the course material, you will be able to:

• To apply the ethics of professional accounting as CPAs through the analysis of case studies involving both actual situations and hypothetical facts.
• To apply ethical judgment in interpreting the rules and determining public interest. Public interest should be placed ahead of self-interest, even if it means a loss of job or client
• To analyze and apply the AICPA Code of Professional Conduct and Minnesota law that pertains to CPAs licensed to practice in the state. Students will become familiar with the Minnesota Administrative Rules and Code of Professional
  Conduct, the Policies adopted by the Board currently in effect, and how the statutes, rules, and policies about them.
• To determine the course of action that would uphold the intent of the rules in the performance of professional accounting services/work, not just to adhere to the mere technical compliance of such rules.
• To review and discuss the rules and their implications for persons in a variety of practices, including:
  
  • CPAs who provide assurance, attest, or compilation services.
  • CPAs who provide tax services.

Who Should Attend:

• All Certified Public Accountants (CPAs)
• Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

COURSE DESCRIPTION

A CPA is challenged in todays work world to not only serve his/her client or employer but also to protect the public interest by ensuring that there is transparency in financial reporting or there is fair administration of the tax laws. In balancing the two interests, a CPA may find him or herself in an ethical dilemma. This course covers not only basic ethical frameworks, but also specific rules from the AICPA Code of Professional Conduct, and the Minnesota Statutes and Administrative Rules. These sources govern the practice and responsibilities of Minnesota CPAs. It concludes with a section on how a CPA can put his or her ethics into action.

Learning Objectives:

After reading the course material, you will be able to:

• To apply the ethics of professional accounting as CPAs through the analysis of case studies involving both actual situations and hypothetical facts.
• To apply ethical judgment in interpreting the rules and determining public interest. Public interest should be placed ahead of self-interest, even if it means a loss of a job or client.
• To analyze and apply the AICPA Code of Professional Conduct and Minnesota law that pertains to CPAs licensed to practice in the state. Students will become familiar with the Minnesota Administrative Rules and Code of Professional Conduct, the Policies adopted by the Board currently in effect, and how the statutes, rules, and policies about them.
• To determine the course of action that would uphold the intent of the rules in the performance of professional accounting services/work, not just to adhere to the mere technical compliance of such rules.
• To review and discuss the rules and their implications for persons in a variety of practices, including:
  
  • CPAs who provide assurance, attest, or compilation services.
  • CPAs who provide tax services.

Who Should Attend:

• All Certified Public Accountants (CPAs)
• Other Tax Return Preparer (OTRP)

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Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

COURSE DESCRIPTION

A CPA is challenged in todays work world to not only serve his/her client or employer but also to protect the public interest by ensuring that there is transparency in financial reporting or there is fair administration of the tax laws. In balancing the two interests, a CPA may find him or herself in an ethical dilemma. This course covers not only basic ethical frameworks but also specific rules from the AICPA Code of Professional Conduct, the New York Rules, Regulations, and Education Law. These sources govern the practice and responsibilities of New York CPAs. It concludes with a section on how a CPA can put his or her ethics into action.

Learning Objectives:

After reading the course material, you will be able to:

• To assimilate the rules of ethics for CPAs and professional accountants licensed in New York.
• To ascertain the intent of the AICPA Code of Professional Conduct and the New York Rules, Regulations, and Education Law in the performance of professional accounting services/work, not to adhere to the mere technical compliance of such rules.
• To apply ethical judgment in interpreting the rules and determining public interest. Public interest should be placed ahead of self-interest, even if it means a loss of a job or client.
• To analyze and apply the New York law that pertains to CPAs licensed to practice in the state of New York. Students will become familiar with the New York Revised Statutes, the Rules of the State Board of Accountancy, the Policies adopted by the Board currently in effect, and how the statutes, rules, and policies about them. Specific rules reviewed include the following:
  
  • The role of the Office of the Professions
  • New York State rules on ethics (as provided in NYS Law, Rules and Regulations), including the following:
  • Retention and maintenance of work papers
  • Competency requirements for attesting and compilation services
  • Failing to maintain an active registration when using the title of designation
  • Reportable events
  • Commissions and referral fees, including mandatory disclosure
  • Public expectations of CPAs responsibilities
  • Enforcement of rules on ethics

Who Should Attend:

• All Certified Public Accountants (CPAs)
• Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

COURSE DESCRIPTION

A CPA is challenged in todays work world to not only serve his/her client or employer but also to protect the public interest by ensuring that there is transparency in financial reporting or there is fair administration of the tax laws. In balancing the two interests, a CPA may find him or herself in an ethical dilemma. This course covers not only basic ethical frameworks but also specific rules governing CPA practice and responsibilities. It concludes with a section on how a CPA can put his or her ethics into action.

Learning Objectives:

After reading the course material, you will be able to:

• To educate licensees in the ethics of professional accounting as CPAs.
• To convey the intent of the AICPA Code of Professional Conduct and/or specific state board rules in the performance of professional accounting services/work, not to adhere to the mere technical compliance of such rules.
• To assist the CPA in applying ethical judgment in interpreting the rules and determining public interest. Public interest should be placed ahead of self-interest, even if it means a loss of a job or client.
• To review and discuss the AICPA Code of Professional Conduct and its implications for persons in a variety of practices, including:
  
  • a. CPAs in client practice of public accountancy who perform attest and non-attest services.
  • b. CPAs employed in the industry who provide internal accounting and auditing services.
  • c. CPAs employed in education or government accounting or auditing.

Who Should Attend:

• All Certified Public Accountants (CPAs)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

COURSE DESCRIPTION

A CPA is challenged in todays work world to not only serve his/her client or employer but also to protect the public interest by ensuring that there is transparency in financial reporting or there is fair administration of the tax laws. In balancing the two interests, a CPA may find him or herself in an ethical dilemma. This course covers not only basic ethical frameworks, but also specific rules from the AICPA Code of Professional Conduct, and the Utah State Code, Administrative Rules, and Code of Professional Conduct. These sources govern the practice and responsibilities of Utah CPAs. It concludes with a section on how a CPA can put his or her ethics into action.

Learning Objectives:

After reading the course material, you will be able to:

• To apply the ethics of professional accounting as CPAs through the analysis of case studies involving both actual situations and hypothetical facts.
• To apply ethical judgment in interpreting the rules and determining public interest. Public interest should be placed ahead of self-interest, even if it means a loss of a job or client.
• To analyze and apply the AICPA Code of Professional Conduct and Utah law that pertains to CPAs licensed to practice in the state of Utah. Students will become familiar with the Utah State Code, Administrative Rules, and Code of Professional Conduct, the Policies adopted by the Board currently in effect, and how the statutes, rules, and policies pertaining to them.
• To determine the course of action that would uphold the intent of the rules in the performance of professional accounting services/work, not just to adhere to the mere technical compliance of such rules.
• To review and discuss the rules and their implications for persons in a variety of practices, including:
  
  • CPAs who provide assurance, attest, or compilation services.
  • CPAs who provide tax services.

Who Should Attend:

• All Certified Public Accountants (CPAs)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

*Content Preview

COURSE DESCRIPTION

A CPA is challenged in todays work world to not only serve his/her client or employer but also to protect the public interest by ensuring that there is transparency in financial reporting or there is fair administration of the tax laws. In balancing the two interests, a CPA may find him or herself in an ethical dilemma. This course covers not only basic ethical frameworks, but also specific rules from the AICPA Code of Professional Conduct, and the California Regulations, Administrative Rules, and Code of Professional Conduct. These sources govern the practice and responsibilities of California CPAs. It concludes with a section on how a CPA can put his or her ethics into action.

Learning Objectives:

After reading the course material, you will be able to:

• To apply the ethics of professional accounting as CPAs through the analysis of case studies involving both actual situations and hypothetical facts.
• To apply ethical judgment in interpreting the rules and determining public interest. Public interest should be placed ahead of self-interest, even if it means a loss of a job or client.
• To analyze and apply the AICPA Code of Professional Conduct and California law that pertains to CPAs licensed to practice in the state of California. Students will become familiar with the California Statutes, Administrative Rules, and Code of Professional Conduct, the Policies adopted by the Board currently in effect, and how the statutes, rules, and policies about them.
• To determine the course of action that would uphold the intent of the rules in the performance of professional accounting services/work, not just to adhere to the mere technical compliance of such rules.
• Apply lessons learned from misconduct which is the subject of historic and recent disciplinary actions taken by the Board.
• To review and discuss the rules and their implications for persons in a variety of practices, including:
  
  • CPAs who provide assurance, attest, or compilation services.
  • CPAs who provide tax services.

Who Should Attend:

• All Certified Public Accountants (CPAs)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

COURSE DESCRIPTION

Accounting practitioners, both near and far, would be quick to agree that regulatory ethics is the bedrock of our profession. But where to begin? Countless regulatory agencies exist, each with its own set of rules and standards. During this session, will examine each of the regulatory bodies that practitioners should be mindful of, along with overarching standards pronounced by each agency. Additionally, well address changes to the current CPA licensure model along with global trends in business ethics.

Learning Objectives:

After reading the course material, you will be able to:

• Recall which branch of ethics is closely aligned with regulatory guidance in organizations.
• Identify prevailing global trends in business ethics.
• Identify key concepts practitioners should be mindful of when practicing across different jurisdictions.
• Recall various ethical standards pronounced by select rule-making bodies.

Who Should Attend:

• All Certified Public Accountants (CPAs)
• Enrolled Agents (EAs)
• Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

COURSE DESCRIPTION

This course will be focusing on the concepts of due care and client confidentiality as the CPA carries out his/her responsibility to the public. We will also discuss the CPAs duty to blow the whistle in situations where the professional becomes aware of financial fraud or subversion of the tax rules. As part of this course, we will also walk through real-world examples of individuals and companies faced with these dilemmas.

Learning Objectives:

After reading the course material, you will be able to:

• Be able to define a CPAs responsibility to the public and apply related concepts such as due care and client confidentiality in practice.
• Be able to discuss a CPAs potential duty to blow the whistle in certain circumstances even though it may result in a negative consequence for the whistleblower.

Who Should Attend:

• All Certified Public Accountants (CPAs)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

COURSE DESCRIPTION

Ethical standards pronounced by the AICPA and the Department of the Treasury serve as needed guardrails designed to regulate professional behaviors for individuals working in both public accounting and in industry. During this session, well review two important publications issued by these rule-making bodies:

• The AICPA Code of Professional Conduct
• Circular 230, Regulations Governing Practice before the Internal Revenue Service

Additionally, well examine the tenets of accounting ethics including a review of recent trends.

Who Should Attend:

• All Certified Public Accountants (CPAs)
• Enrolled Agents (EAs)
• Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

COURSE DESCRIPTION

Please join us for a comprehensive discussion on standards that professionals must adhere to as tax practitioners. We will be covering the major governing rules, such as Treasury Circular 230, the AICPA Statements on Standards for Tax Services (SSTS), the Internal Revenue Code (IRC), and common law. Also included will be case studies illustrating dilemmas faced by tax practitioners. This course is ideal for CPAs, EAs, or other tax professionals.

Learning Objectives:

After reading the course material, you will be able to:

• Know the expectations for tax practitioners in serving clients, including the duty of confidentiality, competency, and proper administration of the tax law.
• Understand the practitioners obligations to disclose certain client information when representing them against the IRS
• Know the sources that govern tax practice, such as Treasury Circular 230, the SSTS, the IRC, and common law.
• Understand the common law standards of reasonable behavior and when a tax practitioner may be subject to negligence or other types of common law causes of action.

Who Should Attend:

• All Certified Public Accountants (CPAs)
• Enrolled Agents (EAs)
• Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships: