Description:
This is an ethics course for Idaho 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. A review of the AICPA Code of Professional Conduct is covered in Chapter 2. Chapter 3 covers Idaho State Specific Ethics.

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 and Ethical Reasoning
1. Recognize ethical reasoning used by accountants.

Chapter 2:     AICPA Code of Professional Conduct
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:     Idaho Accountancy Rules
1. Identify key elements of the Accountancy rules, including good moral character, renewal requirements, and practice privileges.
2. Recognize the rules of professional conduct included in the Idaho Accountancy Rules.
3. Recognize rules for continuing education, peer review and fees and fines, as highlighted in the Accountancy Rules.

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NASBA: Yes

QAS: Yes

CPA: Suitable for all CPAs

IRS: No IRS credit for Enrolled Agents.

Profession Identifiers : CPA