Arizona Specific Ethics (Part 1)
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Course Details

Overview of Topics

  • Introduction1 mins
  • Accessing and researching the AICPA Code of Professional Conduct3 mins
  • Understanding the conceptual framework39 mins
  • Arizona CPAs and the AICPA Code50 mins
  • Real world Arizona case52 mins

Course Description

This course satisfies the Board of Accountancy Four-hour ethics requirement for Arizona CPAs One or more significant assumptions do not provide a reasonable basis for the prospective financial statements One or more significant assumptions do not provide a reasonable basis for the prospective financial statements.  It covers what ethics are and some of the different approaches to ethics.  The course covers much of the AICPA Code of Ethics and many interpretations of the Code, particularly in the independence area.

Also covered are the following topics:

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

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

Unit Titles:

  1. Purpose of the Code of Ethics
  2. Principles of Ethics
  3. Rules of Ethics
  4. Arizona rules for CPAs
  5. Interpretations of the Code of Ethics
  6. Ethics of Other Professions, Cases, and Current Ethical Problems 

Webinar Qualifies for

  • 1 CPE credit of Ethics for all Arizona CPAs
  • 1 General Educational credit for Tax Professionals/Bookkeepers/Accountants

Learning objectives

  • To examine the philosophical aspects of ethics
  • To understand the “trust” function in our society
  • To discuss definitions of terms that are necessary to understand ethics
  • To understand the newer rules of Independence
  • To describe the applicability of the rules
  • To differentiate Independence in Appearance and Fact
  • To examine the CPA’s responsibilities to clients
  • To examine the impact of non-attest services
  • To understand the rules and regulations pertaining to ethical conduct.
  • Examine the role of the attorney in our society

About Presenter

Albert Spalding

Owner,Albert Spalding PLC

aspalding@wayne.edu

Ethics and apologetics speaker and debater. Encourager of those who are just trying to get it right. Most recent book: "The Gift of Dread: How Your Search for Meaning in Life can Lead to God"

Most recent debate: "Does God Exist?" with Prof. Bruce Russell at Wayne State University

Ethics and apologetics speaker and debater. Encourager of those who are just trying to get it right. Most recent book: "The Gift of Dread: How Your Search for Meaning in Life can Lead to God"

Most recent debate: "Does God Exist?" with Prof. Bruce Russell at Wayne State University

Review Questions

  • Question 1 : 00:15
  • Question 2 : 00:30
  • Question 3 : 00:50
  1. Complete the following sentence. A member in public practice should observe the Principles of the Code of Professional Conduct:
  2. Which of the following is a synonym for “ethics”?
  3. 3. The purpose of the AICPA Code is:
  1. A member would NOT be independent who gives Investment Advisory services and:
  2. Which of the following statements is NOT correct?
  3. The Rules provide the framework within which the Principles operate.
  4. Which of the following best completes the sentence? The effective date of the AICPA pronouncements of Interpretations and Rulings is:
  5. Which of the following statements is false?

Disclaimer

All jurisdictions accept courses from Registry sponsors to a certain extent. However, some jurisdictions have additional requirements. You can see which jurisdictions have these requirements here: https://www.nasbaregistry.org/cpe-requirements

FAQ

  • myCPE self-study courses are online.
  • The self-study format allows you to access the material online 24/7 and study at your own pace.
  • As per NASBA guidelines, you have one year from date of registration to complete each program.
  • Complete your final exam at any time and get CPE Credit instantly. You can retake the exam multiple times without any additional charges.
  • Course have minimum passing score of 70% and test takers will not be provided feedback on failed exams.
  • Upon achieving a passing score, test takers will be notified of the correct answers to the questions missed.
  • These are Live recorded presentations converted into Self Study (On-Demand Videos).

Refund/Cancellation Policy

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MY-CPE LLC (Sponsor Id#: 143597) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.

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  • Cost FREE
  • CPE Credits 1
  • Subject Area Ethics (Regulatory)
  • Course Level Basic
  • Instructional Method QAS Self Study
  • Prerequisites None
  • Advanced Preparation None
  • Recorded Date June 22 ,2020
  • Published Date June 22 ,2020
  • Who should attend? Accountant CPA - Small Firm CPA - Mid Size Firm Accounting Firm Young CPA CPA in Business Entrepreneurial CPA Senior Accountant Entrepreneurial Accountant Accounting Managers Staff of Accounting Firm
  • Handout Material Download
  • Key Terms Download

On-Demand Webinars

Revenue – Five Steps to Recognition
Wednesday, July 29, 2020 View Details/Register
GUIDE TO DEPRECIATION UNDER THE TCJA
Wednesday, July 29, 2020 View Details/Register
PAYROLL FRAUD INFORMATION AND DISCUSSION
Wednesday, July 29, 2020 View Details/Register
Forecasting in a Time of Uncertainty (COVID-19)
Tuesday, July 28, 2020 View Details/Register
TAX IMPLICATIONS AND PLANNING DUE TO COVID-19
Tuesday, July 28, 2020 View Details/Register
UBIT Under The TCJA
Tuesday, July 28, 2020 View Details/Register
Tax Planning Under Tax Cuts & Job Act : 10 Tips to Reduce Taxes for your Clients
Tuesday, July 28, 2020 View Details/Register
Tax Consequences on the CARES Act – Overview of major tax issues from the CARES Act and related notice including planning tec
Monday, July 27, 2020 View Details/Register
CECL Overview
Monday, July 27, 2020 View Details/Register
Accounting for Business Combinations Overview
Monday, July 27, 2020 View Details/Register
Accounting Principle Changes
Monday, July 27, 2020 View Details/Register
CIRCULAR 230
Monday, July 27, 2020 View Details/Register
UNDERSTANDING THE ENTITIES: PLANNING AND COMPLIANCE
Monday, July 27, 2020 View Details/Register
BEYOND WORKING REMOTELY – CASE STUDIES | BENEFITS | CHALLENGES FOR ACCOUNTING & TAX FIRMS.
Friday, July 24, 2020 View Details/Register
Excel Accountant: Auditing Excel Workbooks
Friday, July 24, 2020 View Details/Register