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:
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 the purpose of ethics and code of ethics
To recognize ethics and introduce various philosophical aspects of ethics
To introduce the Composition, Applicability, and Compliance aspects of the American Institute of Certified Public Accountant’s Code of Ethics
To identify the Principles that provide the overall environment of the Code of Ethics
To recognize the applicability of the AICPA Code of Ethics
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.
About Presenter
Albert Spalding
Owner, Albert Spalding PLC
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
About Company
Albert Spalding PLC
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
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.
These are Live recorded presentations converted into Self Study (On-Demand Videos).
Disclaimer
All jurisdictions accept ethics courses from Registry sponsors approved by NASBA to a certain extent. However, some jurisdictions have additional requirements for ethics courses. Please click on the below mentioned link for the additional requirements.https://www.nasbaregistry.org/cpe-requirements
Refund/Cancellation Policy
For more information regarding refund, complaint and program cancellation policies, please contact our offices at 646-688-5128
Please email to help@my-cpe.com in case of any self study program queries.
