Ethics for Arizona CPAs

3.8 (4)

Albert Spalding

Albert Spalding PLC

  • AZ-CPA

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

Overview

  • Accessing and researching the AICPA code of Professional Conduct
    3 mins
  • Table of Contents
    9 mins
  • Acts Discreditable Rule
    22 mins
  • Threats and Safeguards
    39 mins
  • Board of Accountancy
    59 mins
  • CPE Requirements
    79 mins
  • CPE Audit
    90 mins

Course Description

This course satisfies 2 hours of Ethics requirement out of 4 for Arizona CPAs. 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:

  • Purpose of the Code of Ethics
  • Principles of Ethics
  • Rules of Ethics
  • Arizona rules for CPAs
  • Interpretations of the Code of Ethics
  • Ethics of Other Professions, Cases, and Current Ethical Problems

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 identify, review and update CPA licensure requirements in Arizona.
  • To survey the main CPA-related provisions of Arizona state statutes and regulations.
  • To identify the CPE requirement for Arizona CPAs.
  • To recognize the role and authority of the Arizona Board of Accountancy.

Who Should Attend?

  • CPA (Industry)
  • CPA - Large Firm
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • CPA in Business
  • Young CPA

Testimonial

3.8

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