Table
of Contents
Chapter
1 - Ethics and Professional Conduct for Utah 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 Question.
Chapter
1 - Ethics and Professional Conduct for Utah CPAs - Section 2
Case
Studies – Threats and Safeguards
Public
Expectations of the CPA’s Responsibility
Bernard Madoff Investment
Securities LLC – Failures in Expressing an Opinion on Financial Statements
Chapter
1 - Section 2 Review Question.
Chapter
1 - Ethics and Professional Conduct for Utah CPAs - Section 3
Utah Code, Title 58, Chapter 26a
– Certified Public Accountant Licensing Act
Selected
definitions applicable to course material within 58-26a-102
58-26a-301
– Who requires a license
58-26a-303
– Term of license and registration
58-26a-304
– Continuing Education
58-26a-307 -
CPA emeritus status - Renewal of license.
58-26a-401 - Grounds for denial
of license - Disciplinary proceedings.
58-26a-501 - Unlawful conduct.
58-26a-502 - Unprofessional
conduct.
Utah Administrative Code, R156-26a
– Certified Public Accountant Licensing Act Rule
R156-26a-303a – Renewal
Requirements – Peer Review
R156-26a-303b
– Renewal and Reinstatement Requirements – CPE
R156-26a-307
– Reinstatement of licenses
R156-26a-501. Unprofessional Conduct.
A
Little Extra Income – Contingent Fees
Smith
& Jones CPA - Competence and Name
Chapter
1 - Section 3 Review Question.
Chapter
1 - Ethics and Professional Conduct for Utah CPAs - Section 4
The
Utah Association of Certified Public Accountants Rules on Ethics
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
Chapter
1 - Section 4 Review Question.
Chapter
1 - Ethics and Professional Conduct for Utah CPAs - Section 5
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 5 Review Question.
Chapter
1 - Ethics and Professional Conduct for Utah CPAs - Section 6
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 6 Review Question.
Chapter
1 - Section 1 Review Question Feedback
Chapter
1 - Section 2 Review Question Feedback
Chapter
1 - Section 3 Review Question Feedback
Chapter
1 - Section 4 Review Question Feedback
Chapter
1 - Section 5 Review Question Feedback
Chapter
1 - Section 6 Review Question Feedback
Appendix 1 - CERTIFIED PUBLIC ACCOUNTANT LICENSING ACT
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