Self Study Audio: Ethics

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Ethics Courses

$99.00 each Add to cart

2022-2023 Ethics for Washington CPAs

  • Credits:  4
  • Format: Interactive Self Study Audio-
  • Field of Study:  -Regulatory Ethics-
  • Author/Speaker: Allison McLeod
Available Formats:
Advanced Preparation:None
Experience Level:Overview
Program Prerequisites:N/A
Course ID:AM-116.23
Published Date:Registered for 2023
COURSE DESCRIPTION

A CPA is challenged in today’s work world not only to 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 tax laws. 
In balancing the two claims, 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 Washington Rules & 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 the loss of a job or client.
  • To review and discuss the AICPA Code of Professional Conduct and the Washington 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 employed in education or government accounting or auditing.
  • This course discusses the Washington Statutes and Rules that pertain to CPAs licensed to practice in the state of Washington. Students will become familiar with the Washington 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
    • 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
  • Firms
    • 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:
NASBA


$99.00 each Add to cart

A Basic Ethics Guidebook for Arizona CPAs

  • Credits:  4
  • Format: Interactive Self Study Audio-
  • Field of Study: -Ethics-
  • Author/Speaker: Allison McLeod

*Content Preview
Available Formats: 
 
 
 
Advanced Preparation:None
Experience Level:Basic 
Program Prerequisites:General Understanding of Ethics
Course ID:AM-118.22-SV
Published Date:March 2022
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:
NASBA


$99.00 each Add to cart

A Basic Ethics Guidebook for Colorado CPAs

  • Credits:  4
  • Format: Interactive Self Study Audio-
  • Field of Study: -Ethics-
  • Author/Speaker: Allison McLeod

Available Formats:
Advanced Preparation:None
Experience Level:Basic
Program Prerequisites:General Understanding of Ethics
Course ID:AM-121.23-SA
Published Date:Registered for 2023
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:
NASBA


$99.00 each Add to cart

A Basic Ethics Guidebook for Connecticut CPAs

  • Credits:  4
  • Format: Interactive Self Study Audio-
  • Field of Study: -Regulatory Ethics-
  • Author/Speaker: Allison McLeod

Available Formats:
Advanced Preparation:None
Experience Level:Basic
Program Prerequisites:General Understanding of Ethics
Course ID:AM-123.23-SA
Published Date:Registered for 2023
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:
NASBA


$99.00 each Add to cart

A Basic Ethics Guidebook for FLORIDA CPAs

  • Credits:  4
  • Format:
  • Format: Interactive Self Study Audio-
  • Field of Study: -Ethics-
  • Author/Speaker: Allison McLeod
Available Formats:
Advanced Preparation:None
Experience Level:Overview
Program Prerequisites:General Understandingof Ethics
Course ID:FL-0025579 | AM-110.23-SA
Published Date:Registered for 2023
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 himself 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 Florida Revised Statutes, Administrative Rules, and Code of Professional Conduct. These sources govern the practice and responsibilities of Florida 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 Florida law that pertains to CPAs licensed to practice in the state of Florida. Students will become familiar with the Florida 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:
  • 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:
NASBA

$99.00 each Add to cart

A Basic Ethics Guidebook for Minnesota CPAs

  • Credits:  4
  • Format: Interactive Self Study Audio-
  • Field of Study: -Ethics-
  • Author/Speaker: Allison McLeod

Available Formats:
Advanced Preparation:None
Experience Level:Basic
Program Prerequisites:General Understanding of Ethics
Course ID:AM-124.23-SA
Published Date:Registered for 2023
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)

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


$99.00 each Add to cart

A Basic Ethics Guidebook for New York CPAs

  • Credits:  4
  • Format: Interactive Self Study Audio-
  • Field of Study: -Regulatory Ethics-
  • Author/Speaker: Allison McLeod

Available Formats:
Advanced Preparation:None
Experience Level:Basic
Program Prerequisites:General Understanding of Ethics
Course ID:AM-125.23-SA
Published Date:Registered for 2023
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:
NASBA
$99.00 each Add to cart

A Basic Ethics Guidebook for Ohio CPAs

  • Credits:  4
  • Format: Interactive Self Study Audio-
  • Field of Study: -Regulatory Ethics-
  • Author/Speaker: Allison McLeod

Available Formats:
Advanced Preparation:None
Experience Level:Basic
Program Prerequisites:General Understanding of Ethics
Course ID:AM-126.23-SA
Published Date:Registered for 2023

***SPECIAL NOTE: This course will not cover “Ohio Specific PSR”. However, this course does cover “General PSR” ***

If you require a Ohio Specific PSR course we have one here Ohio Specific PSR Course

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:
NASBA


$99.00 each Add to cart

A Basic Ethics Guidebook for Utah CPAs

  • Credits:  4
  • Format: Interactive Self Study Audio-
  • Field of Study: -Regulatory Ethics-
  • Author/Speaker: Allison McLeod

Available Formats:
Advanced Preparation:None
Experience Level:Basic
Program Prerequisites:General Understanding of Ethics
Course ID:AM-127.23-SA
Published Date:Registered for 2023
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:
NASBA


$99.00 each Add to cart

A CPA's Guidebook for Ethical Behavior: A CPE Ethics Course for Texas CPAs

  • Credits:  4
  • Format: Interactive Self Study Audio-
  • Field of Study: -Behavioral Ethics-
  • Author/Speaker: Allison McLeod
Available Formats:
Advanced Preparation:None
Experience Level:Basic
Program Prerequisites:General Understanding of Ethics
Course ID:AM-103.23-SA
Published Date:Registered for 2023
COURSE DESCRIPTION

A CPA is challenged in todays work world to serve his/her client or employer and 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 himself 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 ethics of professional accounting as Texas CPAs.
  • To convey the intent of the Texas Rules of Professional Conduct and the AICPA Code of Professional Conduct in the performance of professional accounting services/work, not to adhere to the mere technical compliance of such rules.
  • To assist the Texas 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 job or client.
  • To review and discuss the Texas Rules of Professional Conduct and their implications for persons in a variety of practices, including:
  1. CPAs in client practice of public accountancy who perform attest and non-attest services.
  2. CPAs employed in industry who provide internal accounting and auditing services.
  3. 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:
NASBA


$49.00 each Add to cart

Behavioral Ethics An Overview for All Accountants

  • Credits:  2
  • Format: Interactive Self Study Audio-
  • Field of Study: Federal Tax Ethics
  • Author/Speaker: Davis Jackson
Available Formats:
Advanced Preparation:None
Experience Level:Overview
Program Prerequisites:General Understandingof Ethics
Course ID:EWTFM-E-01914-22-S | 6233-CE-0624 |DJ-120.23-SA
Published Date:Registered for 2023
***SPECIAL NOTE: This course might not cover your State Ethics requirement! See our "Self Study eBook Ethics Section" on States and your State Board to ensure you are covered. This course does not meet the "Ethical" requirement for the following states: DE, FL, LA, MS, OH, NJ, OR, TX, SC, TN, VA, WA, WY ***
COURSE DESCRIPTION

In this course, we will define ethics and provide you with reasons you should be encouraged to continue educating yourself to achieve the highest standards of ethical conduct as a CPA.

The course will then discuss ethical reasoning and its application to common dilemmas that you may experience.

Learning Objectives:

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

  • Recognize the meaning of ethics.
  • Identify steps that you can take to resolve ethical dilemmas.
  • Identify the core values of the CPA profession (integrity, objectivity, and independence).

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:
NASBA
IRS
CTEC
$49.00 each Add to cart

Circular 230 The Ethical Guide

  • Credits:  2
  • Format: Interactive Self Study Audio-
  • Field of Study: Federal Tax Ethics
  • Author/Speaker: Shelli Huston | Art Werner
Available Formats:
Advanced Preparation:None
Experience Level:Basic
Program Prerequisites:General Understanding of Ethical Issues
Course ID:EWTFM-E-01901-22-S | 6233-CE-0625 | SH-212.23-SA
Published Date:Registered for 2023
COURSE DESCRIPTION

This is an online course that examines tax preparer conduct standards. It addresses the issues of confidentiality, accuracy, conflict of interest, taxpayer omissions, and return of client records. The ethical rules governing these issues are discussed. A final examination covering the course material is administered.

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:
NASBA
IRS
CTEC
$49.00 each Add to cart

Ethics for California CPAs

  • Credits:  2
  • Format: Interactive Self Study Audio-
  • Field of Study: -Regulatory Ethics-
  • Author/Speaker: Allison McLeod

*Content Preview
Available Formats:
Advanced Preparation:None
Experience Level:Basic
Program Prerequisites:General Understanding of Ethics
Course ID:AM-119.23-SA | 6233-CE-0735
Published Date:Registered for 2023
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:
NASBA

CTEC
$24.00 each Add to cart

Ethics the Regulatory Environment

  • Credits:  1
  • Format: Interactive Self Study Audio-
  • Field of Study: -Regulatory Ethics-
  • Author/Speaker: Frank Castillo

Available Formats:
Advanced Preparation:None
Experience Level:Basic
Program Prerequisites:General Understanding of Regulatory Ethics
Course ID:FC-107.23-SA
Published Date:Registered for 2023
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:
NASBA


$24.00 each Add to cart

Ethics, Tax Practice and the Cannabis Industry

  • Credits:  1
  • Format: Interactive Self Study Audio-
  • Field of Study: Federal Tax Ethics
  • Author/Speaker: Mary Jane Hourani
Available Formats:
Advanced Preparation:None
Experience Level:Basic
Program Prerequisites:General Understanding of Ethics
Course ID:EWTFM-E-01896-22-S | 6233-CE-0626 | MJH-421.23-SA
Published Date:April 2022*
COURSE DESCRIPTION

This course will discuss Circular 230 and preparer due diligence related to assisting taxpayers in the Cannabis industry. Federal Case Law, Board of Accountancy, and IRS Office of Professional Responsibility standards will also, be
discussed.

Topics include:
  • Office of Professional Responsibility
  • State Boards of Accountancy Opinions
  • 31 U.S.C. §330
  • Circular 230
  • Preparer Due Diligence
  • Case Law
  • Practice Management
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:
NASBA
IRS
CTEC
$24.00 each Add to cart

Regulatory Ethics Guidebook for CPAs AICPA Code of Professional Conduct (Part 1 Integrity, Objectivity and Judgement)

  • Credits:  1
  • Format: Interactive Self Study Audio-
  • Field of Study: -Regulatory Ethics-
  • Author/Speaker: Allison McLeod
Available Formats:
Advanced Preparation:None
Experience Level:Overview
Program Prerequisites:General Understandingof Ethics
Course ID:AM-112.23-SA
Published Date:Registered for 2023
COURSE DESCRIPTION

This course will be focusing on how to integrate integrity and objectivity in situations faced by the accounting professional on a daily basis. The participant will be able to know not just what is the right thing to do according to the AICPA Code of Professional Conduct but how to put your values into action! As part of this course, we will also walk through real-world examples of individuals and companies faced with these dilemmas.

Topics include:
  • What are Ethics?
  • What is the code?
  • Components of the code
  • Organization
  • Integrity and Objectivity

Learning Objectives:

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

  • Be able to define integrity and objectivity as promulgated by the AICPA Code of Professional Conduct and understand its importance to the CPA.
  • Have the ability to identify situations where the CPA may be susceptible to subordinating his/her judgment to a client or employer.

Who Should Attend:
  • All Certified Public Accountants (CPAs)

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


$24.00 each Add to cart

Regulatory Ethics Guidebook for CPAs AICPA Code of Professional Conduct (Part 2 Independence and Conflicts of Interest)

  • Credits:  1
  • Format: Interactive Self Study Audio-
  • Field of Study: -Regulatory Ethics-
  • Author/Speaker: Allison McLeod
Available Formats:
Advanced Preparation:None
Experience Level:Overview
Program Prerequisites:General Understandingof Ethics
Course ID:AM-113.23-SA
Published Date:Registered for 2023
COURSE DESCRIPTION

This course will be focusing on how to integrate independence and avoid conflicts of interest in situations faced by the accounting professional daily. The participant will be able to know not just what is the right thing to do according to the AICPA Code of Professional Conduct but how to put your values into action! 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:

  • Have the ability to define independence as promulgated by the AICPA Code of Professional Conduct and understand its importance to the CPA.
  • Be able to ascertain situations that could threaten a CPAs independence.
  • Understand how conflicts of interest and the use of contingency fees can subvert independence.

Who Should Attend:
  • All Certified Public Accountants (CPAs)

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


$24.00 each Add to cart

Regulatory Ethics Guidebook for CPAs AICPA Code of Professional Conduct (Part 3 Responsibility to the Public)

  • Credits:  1
  • Format: Interactive Self Study Audio-
  • Field of Study: -Regulatory Ethics-
  • Author/Speaker: Allison McLeod

Available Formats:
Advanced Preparation:None
Experience Level:Basic
Program Prerequisites:General Understanding of Ethics
Course ID:AM-117.23-SA
Published Date:Registered for 2023
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:
NASBA


$24.00 each Add to cart

Regulatory Ethics Practical Guidance

  • Credits:  1
  • Format: Interactive Self Study Audio-
  • Field of Study: -Regulatory Ethics-
  • Author/Speaker: Frank Castillo

Available Formats:
Advanced Preparation:None
Experience Level:Basic
Program Prerequisites:General Understanding of Regulatory Ethics
Course ID:FC-108.23-SA
Published Date:Registered for 2023
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:
NASBA


$49.00 each Add to cart

Regulatory Ethics Professional Standards Overview

  • Credits:  2
  • Format: Interactive Self Study Audio-
  • Field of Study: -Regulatory Ethics-
  • Author/Speaker: Frank Castillo

Available Formats:
Advanced Preparation:None
Experience Level:Basic
Program Prerequisites:General Understanding of Regulatory Ethics
Course ID:FC-109.23-SA
Published Date:Registered for 2023
COURSE DESCRIPTION

Regulatory Ethics serves both the public and our collective interests. Our clients commonly refer to accounting practitioners as their most trusted advisors. However, that description can only be earned when our professional foundation is rooted in ethical behavior. This session provides learners with an essential overview of our regulatory ethics environment including:

  • A discussion of the central tenets of accounting ethics including a review of recent trends,
  • An overview of rule-making bodies that practitioners must abide by,
  • Changes to the current CPA licensure model, and
  • Ethical standards pronounced by the AICPA and the Department of the Treasury

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:
NASBA


$49.00 each Add to cart

Tax Practice Standards

  • Credits:  2
  • Format: Interactive Self Study Audio-
  • Field of Study: Federal Tax Ethics
  • Author/Speaker: Allison McLeod

Available Formats:
Advanced Preparation:None
Experience Level:Basic
Program Prerequisites:General Understanding of Ethics
Course ID:EWTFM-E-02008-22-S | 6233-CE-0737 | AM-128.23-SA
Published Date:Registered for 2023

***SPECIAL NOTE: This course might not cover your State Ethics requirement! See our "Self Study eBook Ethics Section" on States and your State Board to ensure you are covered. This course does not meet the "Ethical" requirement for the following States: DE, FL, LA, MS, OH, NJ, OR, TX, SC, TN, VA, WA, WY ***

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:
NASBA
IRS
CTEC