Description:
This is an ethics course for Colorado 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 also presents an approach - the threats and safeguards approach - to coping with ethical dilemmas. Chapter 3 and the appendices cover Colorado Rules of the State Board of Accountancy, the Revised Statutes and Policies adopted by the Board.
Note: This course does not fulfill the 2 CR&R Course for new or reactivating CPAs.

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: 04/16/2021

Technical Details: Regulatory Ethics: Technical

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Objectives:
Chapter 1:     Ethics Defined
1. Recognize ethical reasoning used by accountants.

Chapter 2:     AICPA Ethics
1. Identify different principles and rules of the AICPA Code of Professional Conduct.
2. Identify independence and objectivity issues.
3. Recognize ethical standards and violations.

Chapter 3:     Colorado Ethics
1. Identify disciplinary actions by the Board.
2. Recognize Colorado State Board licensing requirements.
3. Identify different naming requirements for CPA firms.
4. Recognize CPE requirements.

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NASBA: Yes

QAS: Yes

CPA: Suitable for all CPAs

IRS: No IRS credit for Enrolled Agents.

Profession Identifiers : CPA