Table of Contents
Chapter 1 - General Ethics for CPAs -
Section 1
The
Relationship of Morals and Ethics
Illustrative
Examples of Ethics
Why
Should We Study Professional Ethics?
Ethical
Core Foundations for CPAs
Chapter 1 - Section 1 Review Questions
Chapter 1 - General Ethics for CPAs -
Section 2
Case Studies – Threats and Safeguards
Case
Studies of Ethical Lapses
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
Case
Study – Bernard Madoff Investment Securities LLC
Chapter 1 - Section 2 Review Questions
Chapter 1 - General Ethics for CPAs -
Section 3
Rule
1.300—General Standards Rule
Case
Study – Audit Engagement with No Prior Experience
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.
Chapter 1 - Section 3 Review Questions
Chapter 1 - General Ethics for CPAs -
Section 4
2.100.001
– Integrity and Objectivity Rule
2.130.030
Obligation of a Member to His or Her Employer’s External Accountant
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
Case Study - The Company with
Undisclosed/Unrecorded Contingencies
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
Chapter 1 - Section 4 Review Questions
Chapter 1 - General Ethics for CPAs -
Section 5
Overview
of Treasury Department Circular No. 230
Summary
of Key Sections of Circular 230
Who
can Practice Under Subpart A
Duties
and Restrictions Imposed by Subpart B
Sanctions
for Violations Imposed by Subpart C
Rules
for the Conduct of Disciplinary Actions Under Subpart D
Chapter 1 - Section 5 Review Questions
Chapter 1 - Section 1 Review Questions
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Chapter 1 - Section 2 Review Questions
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Chapter 1 - Section 3 Review Questions
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Chapter 1 - Section 4 Review Questions
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Chapter 1 - Section 5 Review Questions
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