Description:
This is an ethics and regulations course for Washington CPAs 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 covers the specific Washington Public Accountancy Act and the Board's rules and policies, the profession's Code of Conduct (Code), and the differences between Washington State law and the AICPA Code. After completing this course, participants will have an understanding of the laws and regulations in Washington State governing accountancy, where to access those laws and regulations, and an understanding of the scope and nature of those laws and requirements. This course is for 2021.

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: Reguulatory Ethics

Passing Score: 70%

Publication Date: 01/07/2021

Technical Details: Technical

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Objectives:
Chapter 1:     Ethics and Ethical Reasoning
1. Identify the characteristics of ethics.

Chapter 2:     Washington Ethics
1. Recognize rules as presented in Washington Public Accountancy Act and identify requirements of the Chapter WAC 4-30.
2. Recognize any differences between Washington State Board rules and AICPA rules.

Chapter 3:     AICPA Ethics
1. Identify different principles and rules of the AICPA Code of Professional Conduct.

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NASBA: Yes

QAS: Yes

CPA: Suitable for all CPAs

IRS: No IRS credit for Enrolled Agents.

Profession Identifiers : CPA