Description:
This is an ethics course for Arizona covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It reviews and includes a minimum of one hour each on the AICPA Code of Professional Conduct and on the Arizona Statutes and Rules.

Delivery Method: Online Interactive Self Study

Level: Overview

Prerequisites: None

Advanced Preparation: None

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Author: Delta Publishing

Category: Ethics

Field of Study: Regulatory Ethics

Passing Score: 70%

Publication Date: 12/07/2020

Technical Details:

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Objectives:
1. Recognize ethical reasoning used by accountants.
2. Identify different principles and rules of the AICPA Code of Professional Conduct.
3. Identify independence and objectivity issues.
4. Recognize ethical standards and violations.
5. Identify the requirements of accountants as highlighted in the Arizona statutes and administrative rules.

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NASBA: Yes

QAS: Yes

CPA: Suitable for all CPAs

IRS: No IRS credit for Enrolled Agents.

Profession Identifiers : CPA