Ethics and conducts for Missouri CPAs

4.2 (13)

Jason Dinesen, EA

Dinesen Tax & Accounting, P.C.

Before starting this self study program, please go through the instructional document.

Overview

  • Rules of Ethics
  • Fees Contingent upon the Results of a Service – ET Section 302
  • Interpretations of the Code of Ethics
  • Commission and Referral Fees and Client Services
  • Loyalty of the Internal Auditor

Course Description

This course provides a basic understanding of Ethical rules. It offers an introduction to General Standards of Ethical Rules and Independence Interpretations for the CPA, in all three – public, government, and private accounting - applications. This course takes a deeper dive into the concepts of integrity and objectivity from the ethical perspective. The course recognizes the need for the interpretations in different scenarios as the board guidelines are non-specific. It discusses the application of various interpretations in the professional context. 

These rules and Interpretations are referred from pronouncements of the AICPA Code of Professional conduct that is the standard for all the CPAs.

Key Points covered:

  • Interpretations and guidance on Independence rules
  • Interpretations and guidance on Commissions and Contingent Fees
  • Common Violations or Complaints

Recent Relevant Court Decisions

  • Comparison of Ethics of other professions such as attorneys and internal auditors with the CPA Code of ethics 
  • Relevant court cases like the Enron case

Learning Objectives

  • To identify ethics and its need
  • To introduce the General Standards of the Rules of Ethics of the AICPA Code of Ethics
  • To explore the application of General standards of ethical rules and Independence interpretations for CPAs
  • To recognize integrity and objectivity as ethical standards for CPAs
  • To explore the basic and recent Interpretations of Independence that provides the specific application of the Code of Ethics

Who Should Attend?

  • Accountant
  • CPA - Small Firm
  • CPA - Mid Size Firm
  • Accounting Firm
  • CPA (Industry)
  • Young CPA
  • CPA in Business
  • Entrepreneurial CPA
  • Accounting Practice Owners
  • Senior Accountant
  • VP Accounts
  • Cloud Accountants
  • Accounting Managers
  • Staff of Accounting Firm

Testimonial

4.2

(13)
54%
15%
31%
0%
0%

AC

great

JM

Thanks for making a thorough and efficient ethics course!

CP

All objectives of the course were covered.