Contents
The Relationship of Morals and Ethics
Why Should We Study Professional Ethics?
Ethical Core Foundations for CPAs
Case Studies – Threats and Safeguards
R 338.5102 Standards of
professional practice adopted by reference
R 338.5104 Retention of documents
R 338.5210 Continuing education requirements;
reporting; qualifying hours
R 338.5215 Measurement of continuing education
hours; "continuous instruction" defined.
R 338.5218 Self-study
programs
R 338.5240 Carryover of
continuing education hours.
R 338.5255 Qualifying
continuing education subjects.
R 338.5401 Responsibility
for conduct of supervised persons.
R 338.5405 Independence
rule; adoption by reference.
R 338.5435 Licensee
competence required to undertake professional engagement.
R 338.5465 Acts constituting
discreditable conduct.
The AICPA Code of Professional Conduct
Part 1 – Members in Public
Practice
Rule 1.100 Integrity and
Objectivity
Case Study – Married Tax Clients Divorcing
1.130 Preparing and
Reporting Information
Case Study – Year End Adjustments and Loan Covenants
Rule 1.300—General Standards
Rule
1.310 Compliance with
Standards Rule
Case Study – Peer Review Discoveries
1.320 Accounting Principles Rule
1.400.001 Acts Discreditable Rule
1.510.001 — Contingent Fees Rule
1.520.001—Commissions and referral fees Rule
1.600.001 —Advertising
and other forms of solicitation
1.700.001— Confidential
client information rule
1.800.001—Form of
organization and name rule
2.100.001 – Integrity and
Objectivity Rule
2.130.030 Obligation of a Member to His or Her Employer’s External Accountant
2.170.010 – Pressure to Breach the Rules
2.300.001 — General
standards rule
2.310.001—Compliance with
standards rule
2.320.001—Accounting principles
rule
Case Study - The Company with Excess Reserves
2.400.001 Acts Discreditable Rule
2.400.070 Confidential
Information from employment or volunteer activities
3.400.001 - Acts
discreditable rule
3.400.070 Confidential
Information from employment or volunteer activities