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
Utah Association of Certified
Public Accountants CPE FAQ
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
2.170.010 – 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
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
CPASelfstudy.com Course Evaluation