Table of Contents
Section
I. Current Ethical Issues in the Accounting Profession
How do you act when no one is
looking?
The Study of Accounting Ethics
Special Topics: Managing Ethics
Analytical Model for Ethical
Decisions
Managing Conflicts of Interest When
Providing a Range of Services
Special Topics: Regulatory Ethics
Objectives-Oriented Accounting
AICPA: Recent Ethics Inquiries
AICPA: Recent Ethics Inquiries
Section
II. AICPA Code of Professional Conduct
Preface: Applicability and Principles
of Professional Conduct
Using the Principles in Practice
Part One of the AICPA Code: Members
in Public Practice
The Conceptual Framework Approach
Rules of the Code of Professional
Conduct
Independence, Integrity, and
Objectivity: The Core Values of the
Accounting Profession
1.100 Integrity and Objectivity Rule
1.500 Fees and Other Types of
Remuneration
1.600 Advertising and Other Forms of
Solicitation Rule
1.700 Confidential Client Information
Rule
1.800 Form of Organization and Name
Rule
1. Stop Thief! The Case of the Almost
Stolen Clients
2. Oops! The Case of the Harmless
Mistakes
3. Do You Have What It Takes? The Case of the Inadequate Accountant
4. The Last Shot at the Buzzer...Too
Late! The Case of the Losing Lady
5. Give It Back! The Case of Empty Promises
Section
III. Summary of Minnesota Statutes and Board of Accountancy Rules
Definitions of Terminology used in
the Minnesota Statutes (326A.01)
Definitions of Terminology used in the Minnesota Board of Accountancy
Rules (1105.0100).
Minnesota State Board of Accountancy.
Individual Licensing and Renewal
Certificate
Renewal; Competency Standard
Exemption from Certificate Renewal Requirement.
Substantial Equivalency and Practice
Privileges
Continuing Professional Education
Requirements.
Continuing Professional Education
Programs
Continuing Professional Education Reporting and Records
Exception to Continuing Professional Education Requirement
Permit
to Practice as a CPA Firm
Application Requirements for Firm Permit
Headquarters Location of Client
Peer Review as a Condition for
Renewal of Permit
Peer Review Material: Private Data
Working
Papers; Clients' Records.
Retention and Content of Audit Documentation.
Grounds for Enforcement Action
Registered Accounting Practitioner
(RAP)
Registration Requirements (RAP)
Appendix
II. Answers and Explanations to Review Questions
Section I. Current Ethical Issues in the Accounting
Profession
Section II. AICPA Code of Professional Conduct
Section III. Minnesota Board of
Accountancy