A BASIC ETHICS GUIDEBOOK FOR FLORIDA CPAS

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A BASIC ETHICS GUIDEBOOK FOR FLORIDA CPAS

Thursday, June 25, 2020

Presenter :Allison McLeod, DL

Company :Allison M. McLeod LL.M. CPA A PLLC

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Course Details

Overview of Topics

What Are Ethics?13 mins
Type of Normative Ethical Theory24 mins
Consequentialism29 mins
Virtue Ethics56 mins
Aristitle's Virtue59 mins
Integrity80 mins
Threats to Independence98 mins
Conflicts of interest108 mins
Ethics Alarms139 mins
Florida Rules145 mins
Use Of CPA Designation & Practice Privileges149 mins
Public Interest158 mins

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 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

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 Connecticut law that pertain to CPAs licensed to practice in the state of Connecticut. Students will become familiar with the Connecticut General Statues and Code of Professional Conduct, and the Policies adopted by the Board current
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:

About Presenter

Allison McLeod, DL

Accounting Manager,Allison M. McLeod LL.M. CPA A PLLC

a_m_mcleod@yahoo.com

Allison M. (Yee) McLeod, LL.M., JD, CPA, is currently a full-time Senior Lecturer at the University of North Texas in Denton, Texas. She has also taught at the UNT College of Law as an adjunct law professor. Prior to her career in academia, Professor McLeod spent 18 in industry, working for a Big 4 accounting firm. a major retailer and an international cement company. In addition to her academic duties, Professor McLeod has had the privilege of teaching ethics to Texas CPAs across the State since 2011 and regularly serves as an expert witness on accounting malpractice cases. She is the owner of CPAEthicsOnline.com, which provides ethics CPE courses online for CPAs nation-wide. She occasionally serves as an expert witness in accounting malpractice cases.

Allison M. McLeod LL.M. CPA A PLLC

accountingnegligence.com/

Allison M. (Yee) McLeod, LL.M., JD, CPA, has served as an expert witness in multi-million dollar cases involving tax litigation and accounting malpractice. Professor McLeod also a full-time Senior Lecturer at the University of North Texas in Denton, Texas. Her courses include Ethics, Corporate Taxation, Tax Research and Financial Accounting. In addition to her academic duties, Professor McLeod has had the privilege of teaching ethics to Texas CPAs across the State since 2011 and regularly serves as an expert witness on accounting malpractice cases.

Review Questions

Question 1 : 00:10
Question 2 : 00:25
Question 3 : 00:50
Question 4 : 01:10
Question 5 : 01:20
Question 6 : 01:40
Question 7 : 02:00
Question 8 : 02:15
Question 9 : 02:35
Question 10 : 02:47
Question 11 : 03:10
Question 12 : 03:30

Review Questions
Final Quiz

Which of the following is not one of the three major normative ethical schools of thought?
- Consequentialism
  Consequentialism is one of the three major normative ethical schools of thought along with Deontology and Virtue Ethics.
- Deontological Theory
  Deontology is one of the three major normative ethical schools of thought along with Consequentialism and Virtue Ethics.
- Virtue Ethics
  Virtue ethics is one of the three major normative ethical schools of thought along with Consequentialism and Deontology.
- Applied Ethics
  Normative ethics deals with how to discern whether something is right or wrong. Applied Ethics takes the next step of how to apply a normative system into a practical situation, such as acting morally in a business situation.
A person who has adopted the Consequentialism school of ethical thought would be most likely to take the following actions:
- Act only in a way that a virtuous person would act at all times, even if the end result would be disastrous.
  this is an example of Virtue Ethics.
- Engage in actions that some may view as harsh in order to achieve a worthy and noble goal.
  Consequentialism focuses on the overall end result, not on the actions needing to be taken to achieve it.
- Ask, what is my duty? and behave accordingly irrespective of the outcome.
  this is an example of Deontology.
- Engage in actions to achieve one’s own selfish goal even if the end result causes severe repercussions to many others.
  Inherent in the theory of “ends justifies the means” is the premise that the end is worthy and noble, not a self-serving act that harms many others.
Which of the following items did not contribute to the mortgage crisis during the Great Recession of 2007-2010?
- Regulators who did not hold banks accountable for reckless lending practices.
  Sloppy regulation allowed banks to carry on reckless practices.
- Financial institutions, such as Lehman Brothers and Bear Sterns, which over-leveraged themselves and put themselves in a situation where they would be instantly insolvent should there be an even modest decline in their balance sheet assets.
  Most of the major financial institutions were willing to take on heavy debt loads so they could chase easy and large profits. This increased exponentially the risk that shareholders and employees could lose their investments and their jobs should their bank become insolvent.
- Rating agencies, such as Standard & Poor’s or Moody’s, which gave many mortgage-backed investments stellar ratings even though it was apparent that the assets underlying the MBSs were troubled.
  Had the ratings agencies properly evaluated the MBSs, investors would have had a true indication of the risk they were taking on and would have either not purchased the securities or bought them at an appropriate price. This alone would have reduced or eliminated the unwarranted bubble in real estate prices.
- Banks, such as Toronto-Dominion, which refused to sell MBSs (known as ABCPs in Canada) due to their inherently high risk of loss.
  Had all financial institutions acted as Toronto Dominion, most of the banks would not have put themselves at such high risk of insolvency as discussed in the course materials.
Bob, a sole practitioner CPA, serves as an external auditor for Spicy Suds Car Wash and Taco Stand, Inc. Bob owns 25% of the voting stock of Spicy Suds but does not serve on its management team. Which of the following statements are false:
- Bob has a conflict of interest since he owns a significant stake in Spicy Suds.
  E.T. § 1.110.010 states that ownership interest in a client, especially one as significant as in this example (25%), constitutes a conflict of interest.
- There are no issues that would prevent Bob from performing the audit despite his ownership interest since Bob is not part of Spicy Suds’s management team.
  ET § 1.110.010 states that an interest in the client presents a self-interest threat to Independence.
- Bob, in his role as auditor, would be challenged to be objective since adverse findings would directly impact the value of his stake in Spicy Suds.
  this situation describes the classic conflict of interest situation per ET § 1.110.010.
- Bob’s independence has the appearance of being compromised.
  even if Bob argues that his independence is not actually compromised, he certainly has the appearance of compromise, per ET § 0.400.21.
Christopher is on an attest engagement for Ray and Tom’s Car Repair and Gelato shop. Which situations below would lead to Christopher’s independence being compromised?
- Christopher is in the process of suing Ray and Tom due to food poisoning symptoms Christopher experienced after eating some of his client’s gelato.
  while this situation is an example of adverse interest, all of the situations described indicate a threat to independence. Therefore the answer is all of the above.
- Christopher has been on this audit team for 12 years and at this point is close friends with both Ray and Tom.
  while this situation is an example of familiarity, all of the situations described indicate a threat to independence. Therefore the answer is all of the above.
- Ray and Tom have asked Christopher to serve on the Board of Directors.
  while this situation is an example of management participation, all of the situations described indicate a threat to independence. Therefore the answer is all of the above.
- All of the above.
  all of the above situations show that the CPA’s independence may be compromised due to management participation, adverse interest or familiarity with management per ET § 1.210.010.
Krishna is on the audit team of Luciano’s Pizza and Tanning Salon. Which situations below would lead to her independence being compromised?
- Krishna is also a stockbroker on the side and has recommended to her clients buying a stake in Luciano’s. She will receive a commission for each stake she sells.
  while this situation is an example of advocacy, all of the situations described indicate a threat to independence. Therefore the answer is all of the above.
- Luciano’s has told Krishna that they will hire all of her five children as summer interns if certain EPS targets are reached.
  while this situation is an example of self-interest, all of the situations described indicate a threat to independence. Therefore the answer is all of the above.
- Krishna’s firm had previously been engaged for a series of extensive tax planning projects, some of which were aggressive. Krishna is finding herself having to evaluate these tax planning projects as part of putting together the tax provision.
  while this situation is an example of self-review, all of the situations described indicate a threat to independence. Therefore the answer is all of the above.
- All of the above.
  all of the above situations show that the CPA’s independence may be compromised due to advocacy, self-interest, and self-review ET § 1.210.010.
As detailed in course material, the accountants at WorldCom, under pressure from the CFO, agreed to change the interim financial statements so that expenditures, which should have been currently expensed through the P & L were instead capitalized or charged against “cookie jar” reserves. The accountants had determined earlier that expensing was the correct treatment, but they made the changes anyway, even though the CFO was unable to come up with any support. Which of the following best describes the accountants’ actions?
- Subordination of judgment.
  the fact that the accountants were willing to “cave” to the CFO’s demands despite the lack of support constitutes subordination of judgment per ET § 1.130.020.
- Boss Management.
  A CPA is not justified in carrying out an action merely to appease the boss.
- A legal act in most states
  The accountants committed a fraudulent act which violates all states’ laws as well as federal laws, such as those promulgated by the SEC.
- None of the above.
  Their acts constitute subordination of judgement as described in answer a. above.
What are the main steps a CPA should apply as it pertains to threats to independence?
- Identification of any threats.
  The main steps also include evaluation of the significance of the threat and identify and apply effective safeguards.
- Evaluation of the significance of the threat.
  The main steps also include identification of any threats and identify and apply effective safeguards.
- Identify and apply effective safeguards.
  The main steps also include identification of any threats and evaluation of the significance of the threat.
- All of the above.
  All the steps above are needed to manage threats to independence per ET §§ 1.000.010/2.000.010.
The Due Care principle includes which of the following:
- Strive to continually improve competence
  Due Care also includes work to improve quality of services and discharge professional responsibility to the best of the CPA’s ability.
- Work to improve quality of services
  Due Care also includes strive to continually improve competence and discharge professional responsibility to the best of the CPA’s ability
- Discharge professional responsibility to the best of the CPA’s ability
  Due care also includes strive to continually improve competence and work to improve quality of services.
- All of the above.
  Due Care includes all of the above.
The course materials discuss action steps a person can take to rebuild moral character. Which of the following are parts of these steps?
- Recognize what is wrong.
  action steps a person can take to rebuild moral character also include feel remorse & resolve to change, plan new behavioral intentions, and demonstrate improved moral behavior.
- Feel remorse & resolve to change.
  action steps a person can take to rebuild moral character also include recognize what is wrong, plan new behavioral intentions, and demonstrate improved moral behavior.
- Plan new behavioral intentions.
  action steps a person can take to rebuild moral character also include recognize what is wrong, feel remorse & resolve to change, and demonstrate improved moral behavior.
- All of the above.
  All of these steps are part of the process to improve moral character.
When do ethical conflicts arise?
- When the CPA experiences obstacles to following an appropriate course of action due to internal or external pressures.
  An ethical conflict would also include the situation when the CPA has the duty to maintain client confidentiality, but has just discovered evidence that criminally fraudulent acts are being committed.
- When the CPA has the duty to maintain client confidentiality, but has just discovered evidence that criminally fraudulent acts are being committed.
  An ethical conflict would also include the situation when the CPA experiences obstacles to following an appropriate course of action due to internal or external pressures.
- Both a and b.
  an ethical conflict would encompass both answers above per ET §§ 1.000.020/2.000.020.
- None of the above.
  An ethical conflict would include answer c above.
Which of the following is a sign than an organization is on the verge of an ethical collapse?
- Management is unreasonably obsessed with analysts’ expectations and are pressuring the accountants to “do what it takes” for the financial statement to match external metrics.
  Signs of ethical collapse also include a closely related or easily intimated Board of Director s and a management willing to fire or demote employees who raise questions or concerns.
- The Board of Directors is either closely related to the CEO or is easily intimidated.
  Signs of ethical collapse also include management is unreasonably obsessed with analysts’ expectations or is willing to fire or demote employees who raise questions or concerns.
- Management has shown willingness to fire or demote employees who raise questions or concerns.
  Signs of ethical collapse also includes management that is unreasonably obsessed with analysts’ and a closely related or easily intimidated Board of Directors.
- All of the above.
  All of the above items are included in Marianne Jennings’ “The Seven Signs of Ethical Collapse” as discussed in the course materials.

Minimum 70% Questions answer should be right.

Deeba is the newest CPA hired on by the Tax Department of Feel Better Surgical Center, L.P. Her supervisor has asked her to take an extraordinary position in reporting a transaction on the tax return. Even though Deeba is a recent graduate and has very little accounting experience, she feels certain based on some research she has done that the position is unsupported by the Internal Revenue Code, Treasury Regulations and case law. Deeba must:
- Cave in to her boss’s demands since her boss has more experience than Deeba.
- Do what her supervisor says since Deeba is being paid only to fill out the tax return, not to use independent judgment.
- Not sign off of a position for which the CPA cannot find proper support.
- Take the extraordinary position since she is protected from liability as she is just obeying orders.
Blake and Miranda are in the middle of bitter divorce proceedings. Jeremy, CPA, agrees to prepare net worth statements for both individuals and has promised an arbitrator that he will present numbers which Jeremy believes is a fair property split and alimony payment. Jeremy’s actions constitute:
- Maximizing client fees.
- A good idea.
- A conflict of interest.
- None of the above.
Taylor, CPA, is a supervising CPA in the accounting department of Cheep-a-Lot Wholesale Flooring and Handbag Emporium. She becomes aware that a significant transaction was incorrectly booked to a different account, causing the income statement to appear far rosier than it actually is. Taylor has the ability and authority to immediately correct the error, but opts to wait until the following fiscal year since her bonus will be much larger as a result. Taylor has violated which of the following rules?
- The Rule of Ten.
- Matching
- Conservativism
- Knowing Misrepresentation in the Preparation of Financial Statements or Records.
Shantall Smith, a solo CPA practitioner, decides to call her new firm Smith and Associates, CPAs, in order to make it appear to potential clients that her CPA practice is much larger than it actually is. Her action can best be described as:
- Good marketing.
- Acceptable, since Shantall has hired a part-time intern who is an accounting student.
- A violation of the Code of Professional Conduct which states that a CPA firm cannot have a name that is misleading.
- None of the above.
LuAnn, CPA, specializes in forensic accounting but finds herself in need of additional revenue. She therefore posts flyers in her area and puts on her websites/social media accounts that she is highly experienced in individual tax matters and will obtain higher refunds than recognized franchise S & H Circle Tax Preparers. LuAnn has never worked in the tax field in her entire career. Has LuAnn violated any rules of professional conduct?
- No, because LuAnn should be able to advertise in any way that would garner her more clients.
- Yes, because ET § 1.400.090 states that false, misleading or deceptive acts in promoting or marketing professional services constitutes an “Acts Discreditable” under ET § 1.400.001.
- Yes, because Rule 11.3 does not permit a CPA to advertise or solicit in a way that is false, misleading, or deceptive.
- Both b and c.
Sonja, CPA, has been approached by retailer Oklahoma Furniture Mart to perform an external audit on the company’s financial statements. Sonja has only audited financial institutions and is wholly unfamiliar with the retail industry. She does not have any CPAs in her practice that have ever audited any retail clients and Sonja is doubtful that she will be able to obtain the requisite knowledge before or during the audit. Sonja must under these circumstances:
- Decline the engagement since she cannot obtain the necessary competence or enlist the services of another CPA experienced in retail auditing.
- Accept the engagement since this is a plum client and will lead to lucrative fees.
- Accept the engagement since she should be able to fake her way through the audit.
- None of the above.
Bruce, CPA, billed his client Jane’s Sporting Goods 14 months ago for auditing services rendered. Jane’s has not paid the bill. Bruce’s independence with respect to his client is:
- Not compromised since Jane issued him a note for the outstanding fees.
- Not compromised since Bruce is a patient person and does not mind that the bill has not been paid yet.
- Compromised
- None of the above.
Jose, CPA, serves as the partner-in-charge of the external audit of Get ‘em Going Travel Agency, which is publicly traded on the New York Stock Exchange. Jose’s friend, Ralph, is going through financial difficulties. Jose becomes aware of crucial information about Get ‘em Going which he passes on to Ralph. Ralph uses the insider tips to make profitable trades on the travel agency’s stock, resulting in $1.2 million in profits. He gives Jose a solid gold Rolex watch as a thank-you, but otherwise Jose does not personally profit from the insider information.
- Jose has not violated the Code of Conduct since he did not personally profit from trade on his client’s stock.
- Jose has not violated the Code of Conduct since he did not personally profit from trade on his client’s stock.
- All of the above.
- None of the above.
Mark is preparing the annual tax return for Yummy Catering Company and accidentally discovers through a third party that the owners of Yummy are charging personal expenses such as vacations, home renovation, college tuition and cars for their children through their business. The expenditures have been hidden in a variety of capital asset accounts. Mark withdraws from the engagement, but then is later contacted by one of his friends, Chris, CPA, who is the successor tax preparer on the Yummy account. Mark should:
- Spill the beans on Yummy and tell Chris to resign from the engagement as quickly as possible.
- Suggest to Chris that he ask Yummy for permission so that Mark can discuss all matters freely with him.
- Stay silent even if Chris receives permission from Yummy.
- None of the above.
Shawn, a self-employed CPA, has experienced financial difficulties recently due to a gambling addiction and has not filed her tax return or paid estimated taxes for the past three years. She does not qualify for any “reasonable cause” exceptions under the Internal Revenue Code. Shawn has:
- Not violated the Code of Conduct since she intends to get around to her personal tax returns eventually.
- Committed an Acts Discreditable to the profession for failing to file her taxes and make estimated payment in a timely manner.
- Has a valid excuse since the only reason she hasn’t paid her taxes is because of her financial difficulties.
- None of the above.
Which of the following statements are true?
- CPAs should exercise sensitive professional and moral judgment while carrying out their responsibilities as professionals.
- A CPA who has exhausted her final appeal in a case where she was accused of violating antidiscrimination laws has committed an Acts Discreditable.
- Both a and b.
- None of the above.
Klutzy Ski School and Orthopedic Clinic has plans to go public in the near future but does not have sufficient funds to hire an external auditor. Klutzy asks Donald, CPA, if he would be willing to perform the audit in exchange for a 10% ownership stake in Klutzy and free snow ski lessons to Donald’s six children.
- Donald can accept the engagement since the ownership stake and the value of the lessons would approximate what he would bill for the audit work.
- Donald can accept the engagement as long as he has experience in the resort and medical clinic industry.
- Donald should decline the engagement since the ownership stake would constitute a conflict of interest.
- Both a and b.
Oscar worked as a manager at Shoot ‘em Up Gun and Doughnut Shop while he was completing his accounting degree. In the course of his duties, he was exposed to sensitive proprietary information regarding suppliers, pricing and recipes. Oscar is now an in-house staff accountant at one of Shoot ‘em Up’s direct competitors. Which of the following are true?
- Oscar may not divulge the proprietary information to his current employer.
- Oscar is permitted to utilize the general industry knowledge he obtained in his prior post in carrying out his current duties.
- Both a and b.
- None of the above.
Roy is the CFO of Duct Tape R Us, Inc. He is also is a principal of Pikachu Technologies, LP. Roy convinces the management of Duct Tape R Us to hire Pikachu to upgrade the accounting systems. Roy directs Susan, the controller of Duct Tape R Us, to pay Pikachu’s inflated bills even though there have been almost no technology services rendered. Roy orders Susan to incorrectly charge the expenditure to Prepaid Capacity.
- Roy has a conflict of interest.
- Roy has committed an Acts Discreditable since he directed a subordinate to make a false and misleading entry.
- Roy has done nothing wrong, since all he is trying to do is make a living.
- Both a and b.
Velma, CPA, works in the Tax Department of Scooby Pharmaceuticals, Inc., which is located in Honolulu, HI. Fred, who is a partner in a public accounting firm, is anxious to win some business from Velma, who is a key decision-maker on hiring outside consultants. Fred knows that Velma is fond of NASCAR racing and offers to sponsor an all-expense paid weeklong trip for Velma to meet with other members of Fred’s firm at their hospitality suite at the Indianapolis Motor Speedway. The meeting coincides with the Indianapolis 500 race being held. The firm will provide to Velma free of charge an all-access pass to the event. The business matters that Velma and Fred’s firm need to discuss, is scheduled to take about one hour. Velma will be free to spend the rest of the week however she would like. If Velma were to accept Fred’s offer of the trip, this would be an example of what type of threat to independence?
- Undue influence.
- Adverse interest.
- Self-review threat.
- None of the above
Teri, CPA, works for the Internal Revenue Service as a field auditor. Which are the following statements are false?
- The Code of Professional Conduct applies to CPAs working in government
- Teri is not bound by the Code of Professional Conduct since she works for the IRS and therefore, need only adhere to rules issued by the Treasury Department.
- Teri is subject to license suspension and/or expulsion if she commits an Acts Discreditable.
- Teri must discharge her professional responsibilities with due care – meaning that she must demonstrate competence and diligence – even though she is not working in public accounting.
Daphne, CPA, is preparing a joint tax return for a married couple, Ben and Jennifer, who are in the process of a divorce. The clients live and work in a community property state. There are no pre- or post- nuptial agreements overriding the community nature of wages earned during the marriage. Jennifer has secretly started a successful online business selling sports apparel. When Daphne questions Jennifer about the Forms 1099 she received from the online business, Jennifer requests that Daphne not report the income on the joint tax return and to make it “our little secret.” Which of the following is the correct answer?
- Daphne is unable to inform Ben about Jennifer’s income due to client confidentiality rules.
- Daphne is unable to inform Ben about Jennifer’s income due to client confidentiality rules.
- Under the Oregon rules, Daphne must obtain a written waiver of conflict of interest from both parties once Daphne is aware of the divorce proceedings before she can continue to render services to them.
- Both B and C. are true.
Shaggy, a partner in a public accounting firm, allowed his CPA license to lapse a couple of years ago. He, however, has continued to hold himself out as a CPA this entire time.
- Shaggy has committed an Acts Discreditable since he used the CPA credential during a period when his license was not current.
- Shaggy has done nothing wrong.
- Shaggy has a three year grace period to get his license reinstated and meanwhile, is permitted to hold himself out as a CPA.
- Both b and c.
When the public interest of transparency in financial reporting or fair administration of the tax law is in conflict with the agenda of the CPA’s employer/client, the CPA must:
- Subordinate the public interest since loyalty to the employer/client is more important.
- Try to resolve the conflict. If the conflict cannot be resolved, the CPA may need to resign.
- Place public interest over the employer’s/client’s agenda even if it means loss of job or the client.
- Both b and c.
Rubeena prepared the original return for CSI Latex Gloves Company. A year later, she proposes to the client that her firm prepare an amended return, the fee for which would be based on a percentage of the tax refund obtained. Which one of the following situations describes when she can take a contingent fee for her services?
- Rubeena and her client have agreed to a contingent fee in their signed engagement letter.
- She can never take a contingent fee for an amended return if she also prepared the original return.
- She can take a contingent fee only if she and her client don’t tell anyone.
- The client does not have ready cash and can pay only if they receive the refund.

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Cost FREE
CPE Credits 4
Subject Area Ethics (Regulatory)
Course Level Basic
Instructional Method QAS Self Study
Prerequisites None
Advanced Preparation None
Recorded Date June 25 ,2020
Published Date June 25 ,2020
Who should attend? Accountant CPA - Small Firm CPA - Mid Size Firm CPA - Large Firm CPA (Industry) Young CPA CPA in Business Accounting Practice Owners Senior Accountant Entrepreneurial Accountant Accounting Managers
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CARES ACT: NOL CHANGES (UPDATED LATEST)

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UNDERSTANDING & ADOPTING THE NEW REVENUE RECOGNITION STANDARD

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FRAUD ESSENTIALS: WHO? HOW? WHY? WHAT?

Thursday, July 02, 2020 View Details/Register

PRACTICAL APPROACHES TO PERFORMING EFFICIENT & EFFECTIVE SSARS ENGAGEMENTS (COMPILATION AND REVIEW)

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ARE YOU INDEPENDENT WHEN YOU NEED TO BE? UNDERSTANDING RECENT CHANGES TO THE AICPA CODE OF PROFESSIONAL CONDUCT

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FEDERAL TAX UPDATE: COMPREHENSIVE INDIVIDUAL TAX (FORM 1040)

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A BASIC ETHICS GUIDEBOOK FOR UTAH CPAS

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A BASIC ETHICS GUIDEBOOK FOR MISSISSIPPI CPAS

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A BASIC ETHICS GUIDEBOOK FOR MINNESOTA CPAS

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A BASIC ETHICS GUIDEBOOK FOR CONNECTICUT CPAS

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A BASIC ETHICS GUIDEBOOK FOR ARIZONA CPAS

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MAXIMIZE YOUR SAVINGS POTENTIAL THROUGH HEALTH SAVINGS ACCOUNTS (HSAS)

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