Overview
<p><span style="color:#003366;">Satisfy your Ethics requirement with this mandatory review of the Arizona State Board of Accountancy statutes and administrative rules, along with ethics related to the practice of accounting under the American Institute of Certified Public Accountants Professional Code of Conduct. This self-study webinar provides insight into the rationale and philosophy behind the rules. You’ll learn about:</span></p><ul><li><span style="color:#003366;">Ethics from an overall and professional perspective</span></li><li><span style="color:#003366;">Ethical core foundations for CPAs found in the Arizona State Board of Accountancy statutes and regulations and the AICPA Code of Conduct, including:</span><br><span style="color:#003366;">– Independence, integrity and objectivity</span><br><span style="color:#003366;">– The public interest</span><br><span style="color:#003366;">– Due care</span></li></ul>
Objective
<p>To satisfy the Ethics requirement for Arizona CPAs and emphasize the need for prudent ethical judgment when interpreting the rules and determining the public interest. You’ll use case studies and discussion questions to understand how to apply the rules to real ethical dilemmas.</p>
<p> </p><p><span><strong>DETAILED LEARNING OBJECTIVES</strong></span></p><p><span style="font-size:14px;"><span style="line-height:22.4px;">• </span>Recognize the characteristics of ethics</span></p><p><span style="font-size:14px;">• Identify the ramifications of allowing ones license to lapse</span></p><p><span style="font-size:14px;">• Identify the CPE requirements applicable to Arizona licensees</span></p><p><span style="font-size:14px;">• Recognize the minimum number of classroom or interactive CPE hours applicable to Arizona licensees</span></p><p><span style="font-size:14px;">• Recognize the requirements to hold out as an Arizona licensee</span></p><p><span style="font-size:14px;">• Recognize the timeframe in which a licensee must notify the Board of any business, mailing, or residential change of address</span></p><p><span style="font-size:14px;">• Identify the options available to a licensee regarding the retention of client records when the client has not paid for the licensee’s work product</span></p><p><span style="font-size:14px;">• Identify the CPE record retention requirement applicable to Arizona licensees</span></p><p><span style="font-size:14px;">• Recognize client relationships that impair a licensee’s independence from that client</span></p><p><span style="font-size:14px;">• Identify discreditable acts under the AICPA Code of Professional Conduct</span></p><p><span style="font-size:14px;">• Recognize those circumstances allowing a licensee to disclose confidential client information</span></p><p><span style="font-size:14px;">• Recognize services a licensee may perform for an attest client without jeopardizing his or her independence from the client</span></p>
Emphasis
<ul><li>Morals vs. ethics</li><li>Professional ethics</li><li>Ethical core foundations for CPAs</li><li>Ethical reasoning</li><li>Ethical dilemmas</li><li>Arizona State Board of Accountancy statutes and regulations<br>– Recent updates<br>– Address changes<br>– Biennial registration<br>– Inactive status<br>– Retired status<br>– Firm registration requirements<br>– Suspensions and revocations<br>– Work papers and records<br>– Confidential information</li><li>The AICPA Code of Professional Conduct<br>– Responsibilities</li></ul>
This course is included in the following passes:
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View Passes<p>None</p>